Zur Professionalisierung des Aufsichtsrats

Theisen, Manuel René

doi:10.1007/978-3-658-21634-4_16

Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung Und Controlling 2018

DOI: 10.1007/978-3-658-21634-4_16

|View full text |Cite

Zur Professionalisierung des Aufsichtsrats

Manuel René Theisen

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2020

Publication Types

Select...

Article1

Relationship

Self Cite0

Independent1

Authors

Journals

Cited by 1 publication

References 6 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

Which characteristics determine the quality of corporate governance reporting? Concepts, reporting practices and empirical evidence from Germany

Ceschinski

Freidank

Handschumacher

2020

COC

View full text Add to dashboard Cite

This study examines the factors influencing the quality of corporate governance reporting by listed German companies. Additionally, we analyse the development of corporate governance reporting practices in Germany over a three-year observation period. Using panel data regressions, we analyse the relationship between various corporate characteristics, performance characteristics, and corporate governance characteristics and the quality of corporate governance reporting. We quantify the reporting quality using a scoring model for the largest listed German companies in the period 2016-2018. Our results indicate that the quality of corporate governance reporting has improved steadily in recent years. This trend, however, should not detract from the fact that the quality of corporate governance reporting is dependent on corporate characteristics but not on firm performance, nor corporate governance characteristics. Our empirical findings elucidate these relationships.

show abstract

Which characteristics determine the quality of corporate governance reporting? Concepts, reporting practices and empirical evidence from Germany

Ceschinski

Freidank

Handschumacher

2020

COC

View full text Add to dashboard Cite

show abstract

scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

Contact Info

customersupport@researchsolutions.com

10624 S. Eastern Ave., Ste. A-614

Henderson, NV 89052, USA

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Blog Terms and Conditions API Terms Privacy Policy Contact Cookie Preferences Do Not Sell or Share My Personal Information

Made with 💙 for researchers

Part of the Research Solutions Family.

Zur Professionalisierung des Aufsichtsrats

Cited by 1 publication

References 6 publications

Which characteristics determine the quality of corporate governance reporting? Concepts, reporting practices and empirical evidence from Germany

Which characteristics determine the quality of corporate governance reporting? Concepts, reporting practices and empirical evidence from Germany

Contact Info

Product

Resources

About