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Das Privatleben Prominenter als Verfassungsproblem : ein Rechtsvergleich mit Frankreich und England unter Einbezug von Internetpublikationen /Straky, Randolf. January 2006 (has links) (PDF)
Univ., Diss.--Mannheim, 2005. / Literaturverz. S. 237 - 261.
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Die Zeitschrift "Minerva" und ihre Herausgeber Johann Wilhelm von Archenholz (1743-1812) und Friedrich Alexander Bran (1767-1831) : ein Beitrag zur Kompatibilität von Militär, Aufklärung und Liberalismus /Bovekamp, Boris. January 2009 (has links)
Zugl.: Hamburg, Univ., Diss., 2007.
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Accounting and innovation: evidence from external disclosure and internal management control systemsBellora, Lucia 13 August 2013 (has links) (PDF)
This dissertation is composed of three research papers that deal with the topic of “accounting and innovation” and provide evidence for the area of innovation from two accounting perspectives, i.e., the external disclosure perspective and the internal management control system perspective.
The disclosure perspective is addressed in the first paper. Using content analysis, it examines the innovation capital disclosure characteristics, i.e., disclosure quantity and quality, in intellectual capital statements of 51 European for-profit firms. Additionally, the relationship between innovation capital disclosure characteristics and industry, firm size, region of domicile, and disclosure guidelines adopted are analyzed.
The second and third paper address the management control system perspective. The second paper contributes to the research on management control systems in product development by exploring the performance effects and the interplay of the levers of control, i.e., interactive, diagnostic, beliefs, and boundary control systems, based on data from a survey of 468 senior managers from the manufacturing industry. Therefore, I compare by structural equation modeling a base model of unrelated levers of control (additive model) with (a) a model of mutual association of levers of control (interdependence model), (b) a model of joint use of levers of control (interaction model), and (c) a combined model of mutual association and joint use of levers of control (combined interdependence/interaction model). The best fitting and most parsimonious model is analyzed in terms of the performance effects of the levers of control.
Based on the sample of the second paper, the third paper contributes to the recent literature on the relationship between management control systems and innovation by considering how the four levers of control are used as “packages” in product development. I employ cluster analysis to determine how the levers of control are combined, depending on the type of strategy formation (i.e., intended or emergent) and the degree of innovativeness of the firm. Furthermore, I explore which of these combinations are equifinal in terms of product development and organizational performance.
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Financial Notes Reporting Quality: A Conceptualization and Empirical Analysis of Financial Reporting Quality Using the Example of Notes Reporting on Intangible Assets under IFRSNell, Tobias 06 January 2020 (has links)
For many years, international financial reporting – and in particular the notes reporting – has been criticized in practice and academia for failing to provide information that is appropriate for its intended users. This criticism points to deficits with regard to the content and presentation and, thus, to the overall quality of the notes reporting. However, this criticism is predominantly anecdotal in nature as there is, as yet, scarcely any valid scientific evidence that supports these claims. This work addresses this research gap by elaborating what (notes) reporting quality is, what dimensions it consists of (conceptualization), how these dimensions can be measured (operationalization) and how they are empirically manifested (empirical evidence). For the latent construct of (notes) reporting quality, a formative measuring instrument to be used in an integrative content analysis is developed with which both dimensions of (notes) reporting quality – a content dimension (e.g., relevance) and a formal dimension (e.g., diction/readability) – can be measured and analyzed. This measuring instrument is validated both theoretically (argumentative reflection) and empirically (testing of hypotheses derivable from the underlying theories). The subsequent analysis of the notes
reporting quality of a representative sample of German firms reveals that the above-mentioned criticism is well founded. Furthermore, the results point out both what specific deficits exist and where. The results of this work – the conceptualization, the operationalization and the empirical evidence – together form a starting point for developing, in the context of the (notes) reporting and its quality, valid insights/knowledge in research, ‘best practice’ solutions in practice and conceptually sound and target-oriented solutions in regulation.
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Accounting and innovation: evidence from external disclosure and internal management control systemsBellora, Lucia 04 June 2013 (has links)
This dissertation is composed of three research papers that deal with the topic of “accounting and innovation” and provide evidence for the area of innovation from two accounting perspectives, i.e., the external disclosure perspective and the internal management control system perspective.
The disclosure perspective is addressed in the first paper. Using content analysis, it examines the innovation capital disclosure characteristics, i.e., disclosure quantity and quality, in intellectual capital statements of 51 European for-profit firms. Additionally, the relationship between innovation capital disclosure characteristics and industry, firm size, region of domicile, and disclosure guidelines adopted are analyzed.
The second and third paper address the management control system perspective. The second paper contributes to the research on management control systems in product development by exploring the performance effects and the interplay of the levers of control, i.e., interactive, diagnostic, beliefs, and boundary control systems, based on data from a survey of 468 senior managers from the manufacturing industry. Therefore, I compare by structural equation modeling a base model of unrelated levers of control (additive model) with (a) a model of mutual association of levers of control (interdependence model), (b) a model of joint use of levers of control (interaction model), and (c) a combined model of mutual association and joint use of levers of control (combined interdependence/interaction model). The best fitting and most parsimonious model is analyzed in terms of the performance effects of the levers of control.
Based on the sample of the second paper, the third paper contributes to the recent literature on the relationship between management control systems and innovation by considering how the four levers of control are used as “packages” in product development. I employ cluster analysis to determine how the levers of control are combined, depending on the type of strategy formation (i.e., intended or emergent) and the degree of innovativeness of the firm. Furthermore, I explore which of these combinations are equifinal in terms of product development and organizational performance.
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Mergers & Acquisitions and IntangiblesOtt, Christian 19 July 2012 (has links)
This dissertation explores the disclosure on intangibles acquired in Mergers & Acquisitos. The related empirical analyses are based on a sample of M&As that are accounted for under the International Financial Reporting Standards (IFRS) and United States Generally Accepted Accounting Principles (US-GAAP). In three different research papers I answer three distinct research questions. In order to enable capital providers and other external stakeholders to evaluate the PPA, the International Financial Reporting Standard 3 (IFRS 3) and the Statement of Financial Accounting Standards 141 (SFAS 141) require the acquirer firm’s management to disclose information about the assets acquired and liabilities assumed in the notes to the financial statement. The first research paper (see chapter II) addresses the following research question:
Which information about intangibles acquired in M&As does the acquirer firm’s management disclose in the notes to the financial statement?
The second research paper examines the factors that affect the initial recognition of goodwill. This research question is answered in the second research paper (see chapter III):
Does the acquirer firm’s management opportunistically or efficiently use its discretion to recognize goodwill initially?
The corporate information environment consists not only of corporate disclosure but also of disclosure by information intermediaries. The third research paper (see chapter IV) addresses this last set of research questions:
Which information about intangibles acquired in M&As is provided in voluntary or mandatory corporate disclosures and in disclosures by information intermediaries? How are the disclosure channels interrelated?
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Psychological perspectives on public value creationBäro, Anne 23 September 2019 (has links)
This dissertation offers an integrative perspective on the interrelation of individual purpose, public value, and organizations in society. The cumulative dissertation comprises six independently published papers that differ in terms of methodology, research context, objectives, and contribution. The first study is based on the notion that an organization’s value depends on its contributions to the common good, as perceived by the public. The purpose of this study is to provide a corporate reporting approach that incorporates societal perspectives and, thus, advances (non-)financial reporting. The second study takes an explorative approach to investigate the individual-level characteristics of people who participate in the sharing economy as users and as providers. Study 3 examines the role of age as a determinant of individuals’ entrepreneurial behavior. Building on lifespan psychology and institutional theory, it argues for a U-shaped relationship between entrepreneurs’ age and their choice to create social value for their communities and societies. Study 4 enlarges the debate on the multifaceted consequences of Corporate Social Responsibility (CSR) by discussing the relationship between organizational CSR engagement and employee work addiction, shedding light on the potential risks associated with CSR. Study 5 is a case study and deals with the German family-equity company Haniel and depicts the process of implementing a Corporate Responsibility strategy throughout a holding company and its divisions. Study 6 provides an overview of public value research conducted by Moore, Bozeman, and Meynhardt and shows how public managers can make use of two management tools, the Public Value Scorecard and the Public Value Atlas. This dissertation contributes to a deeper understanding of the drivers and outcomes of public value perceptions and helps to close some knowledge gaps while stimulating further thought and action pertaining to the multiple aspects of public value.:CHAPTER 1: FRAMEWORK PAPER
CHAPTER 2: PUBLIC VALUE REPORTING: ADDING VALUE TO (NON-) FINANCIAL REPORTING
CHAPTER 3: DRIVERS OF SHARING ECONOMY SUPPLY AND DEMAND: THE ROLE OF INDIVIDUAL CHARACTERISTICS
CHAPTER 4: ENTREPRENEURS’ AGE, INSTITUTIONS, AND SOCIAL VALUE CREATION: A MULTI-COUNTRY STUDY
CHAPTER 5: TOO MUCH OF A GOOD THING? ON THE RELATIONSHIP BETWEEN CSR AND EMPLOYEE WORK ADDICTION
CHAPTER 6: HANIEL: IMPLEMENTING THE CORPORATE RESPONSIBILITY STRATEGY
CHAPTER 7: PUBLIC VALUE PERFORMANCE: WHAT DOES IT MEAN TO CREATE VALUE IN THE PUBLIC SECTOR?
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Empirical investigations into corporate reporting in Europe: A financial market perspective on determinants and consequences of sustainability and digital reportingOttenstein, Philipp 07 January 2022 (has links)
This paper-based dissertation comprises five essays dealing with corporate sustainability and digital reporting and is structured in six chapters. The first chapter is the introduction and provides an overview of the structure and aims of the dissertation, lays out the contribution of the work, and introduces the five manuscripts. The second chapter, respectively the first manuscript, deals with the consequences of mandatory sustainability reporting in Europe. Specifically, the study deals with the question whether Directive 2014/95/EU has achieved its objectives of increasing reporting quantity and quality. In the third chapter, the sustainability reports of the largest European firms are analyzed using computer-aided text analysis. This study investigates whether and how external assurance of sustainability reports is beneficial from the viewpoint of report transparency, which is proxied by reporting scope, optimism, and readability. In the fourth chapter, the role of corporate sustainability in the context of M&A transactions is examined, precisely whether sustainability influences the premia paid in M&A transactions. The fifth and the sixth chapters center around the voluntary usage of online financial reporting (OFR) in Europe. While the fifth chapter is concerned with the usage and empirical determinants of OFR, the analysis in the sixth chapter examines the impact of OFR on the financial market, specifically on analyst following and stock liquidity.
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Corporate environmental sustainability disclosures and environmental risk: Alternative tests of socio-political theoriesDobler, Michael, Lajili, Kaouthar, Zéghal, Daniel 19 June 2023 (has links)
Purpose
This paper aims to propose and apply a novel risk-based approach to explore whether socio-political theories explain the level of corporate environmental disclosures given inconclusive evidence on the relation between environmental disclosure and environmental performance.
Design/methodology/approach
Based on content analysis of corporate risk reporting, the paper develops measures of environmental risk to proxy for a firm’s exposure to public pressure in regard to environmental concerns that should be positively associated with the level of corporate environmental disclosures according to socio-political theories. Multiple regressions are used to test the predictions of socio-political theories for US Standards and Poor’s 500 constituents from polluting sectors.
Findings
The level of environmental disclosures is found to be positively associated with a firm’s environmental risk while unrelated to its environmental performance. The findings suggest that firms tend to provide higher levels of environmental disclosures in response to greater exposure to public pressure as depicted by broad environmental indicators. The results are robust to alternative measures of environmental disclosures, environmental risk and environmental performance, alternative specifications of the economic model and additional sensitivity checks.
Research limitations/implications
This study is limited to US firms in polluting sectors. The risk-based approach proposed may not be appropriate to cover sectors where corporate risk reporting is less likely to address environmental risk, but it could potentially be adopted in other countries with advanced risk reporting regulation or practice.
Practical implications
Findings are important to understand a firm’s incentives to disclose environmental information. Cross-sectional differences found in environmental disclosures, risk and performance, highlight the importance of considering industry affiliation when analyzing environmental data.
Originality/value
This paper is the first to use firm-level environmental risk variables to explain the level of corporate environmental disclosures. The risk-based approach taken suggests opportunities for research at the multi-country level and in countries where corporate environmental performance data are not publicly available.
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Der Sechstagekrieg und seine Folgen. Die Berichterstattung über palästinensischen Terrorismus gegen Israel und das Münchener Olympia-AttentatBrüggemann, Marc 31 July 2019 (has links)
No description available.
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