The materiality principle supports the information function of financial accounting as to what information could usefully be published to enhance investors' decisions. Therefore, materiality guides the entity preparing the accounts to present relevant financial information and to prevent...

Purpose To the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies over the two last decades. Design/methodology/approach Referring to an agency-theoretical framework, the...

Purpose This paper aims to investigate the impact of sustainable board governance, based on (1) sustainability board committees, (2) critical mass of female board members and (3) sustainability-related executive compensation, on sustainable supply chain reporting (SSCR)....

- die aktuellsten Änderungen durch das BilMoG - vergleichende Analyse zwischen Handels- und Steuerrecht und den IFRS - Darstellung zu den Harmonisierungsbestrebungen in der Rechnungslegung - theoretische Fundierung mithilfe der neoklassischen Kapitalmarkttheorie, den Unternehmenstheorien sowie...

Rechnungslegung (u.a. Integrated Reporting, Leasing-Bilanzierung, Tax Accounting) -- Betriebswirtschaftliche Steuerlehre (u.a. Country by Country Reporting, Teilgewinnrealisierung, Steuercontrolling) -- Corporate Governance (u.a. nachhaltige Vorstandsvergütungssysteme, Corporate Governance...

Die behandelten Themenbereiche und Prüfungsaufgaben (im korrespondierenden Übungsbuch) decken den elementaren Lehrstoff ab, der an Universitäten, Fachhochschulen, Berufsakademien sowie Verwaltungs- und Wirtschaftsakademien im Diplom-, Bachelor- und Masterstudiengang vermittelt wird. Darüber...

The purpose of this paper is to convey a thorough understanding of the governance-related determinants and financial consequences of carbon performance and disclosure. Its motivation lies in the increasing global political, social, academic as well as practical importance of managing and...

This article focuses on climate disclosures from STOXX Europe 600 banks during the 2017–2020 period, comprising 152 company years. Specifically, we analyze compliance based on general and bank‐specific recommendations of the Task Force on Climate‐related Financial Disclosures. Although our...