---
_id: '57318'
abstract:
- lang: eng
text: "The Routledge Handbook on the European Neighbourhood Policy provides a comprehensive
overview of the EU’s most important foreign policy instrument, provided by leading
experts in the field.\r\nCoherently structured and adopting a multidisciplinary
approach, this handbook covers the most important themes, developments and dynamics
in the EU’s neighbourhood policy framework through a series of cutting-edge contributions.
With chapters from a substantial number of scholars who have been influential
in shaping the study of the ENP, this handbook serves to encourage debates which
will hopefully produce more conceptual as well as neighbourhood-specific perspectives
leading to enriching future studies on the EU’s policies towards its neighbourhood.\r\nIt
will be a key reference point both for advanced-level students, scholars and professionals
developing knowledge in the fields of EU/European Studies, European Foreign Policy
Analysis, Area studies, EU law, and more broadly in political economy, political
science, comparative politics and international relations."
citation:
ama: Schumacher T, Marchetti A, Demmelhuber T, eds. The Routledge Handbook on
the European Neighbourhood Policy. Routledge; 2018.
apa: Schumacher, T., Marchetti, A., & Demmelhuber, T. (Eds.). (2018). The
Routledge Handbook on the European Neighbourhood Policy. Routledge.
bibtex: '@book{Schumacher_Marchetti_Demmelhuber_2018, place={Abingdon/New York},
title={The Routledge Handbook on the European Neighbourhood Policy}, publisher={Routledge},
year={2018} }'
chicago: 'Schumacher, Tobias, Andreas Marchetti, and Thomas Demmelhuber, eds. The
Routledge Handbook on the European Neighbourhood Policy. Abingdon/New York:
Routledge, 2018.'
ieee: 'T. Schumacher, A. Marchetti, and T. Demmelhuber, Eds., The Routledge Handbook
on the European Neighbourhood Policy. Abingdon/New York: Routledge, 2018.'
mla: Schumacher, Tobias, et al., editors. The Routledge Handbook on the European
Neighbourhood Policy. Routledge, 2018.
short: T. Schumacher, A. Marchetti, T. Demmelhuber, eds., The Routledge Handbook
on the European Neighbourhood Policy, Routledge, Abingdon/New York, 2018.
date_created: 2024-11-22T00:09:29Z
date_updated: 2024-11-22T00:10:47Z
editor:
- first_name: Tobias
full_name: Schumacher, Tobias
last_name: Schumacher
- first_name: Andreas
full_name: Marchetti, Andreas
id: '41561'
last_name: Marchetti
- first_name: Thomas
full_name: Demmelhuber, Thomas
last_name: Demmelhuber
keyword:
- European Neighbourdhood Policy
- European Union
- International Relations
language:
- iso: eng
page: '554'
place: Abingdon/New York
publication_identifier:
isbn:
- '9781138913721'
publication_status: published
publisher: Routledge
related_material:
link:
- relation: table_of_contents
url: https://www.routledge.com/The-Routledge-Handbook-on-the-European-Neighbourhood-Policy/Schumacher-Marchetti-Demmelhuber/p/book/9781138913721
status: public
title: The Routledge Handbook on the European Neighbourhood Policy
type: book_editor
user_id: '41561'
year: '2018'
...
---
_id: '2250'
abstract:
- lang: eng
text: All over the world, firms and governments are increasingly concerned about
the rise in tax complexity. To manage it and develop effective simplification
measures, detailed information on the current drivers of complexity is required.
However, research on this topic is scarce. This is surprising as the latest developments—for
example, triggered by the BEPS project—give rise to the conjecture that complexity
drivers may have changed, thus questioning the findings of prior studies. In this
paper, we shed light on this issue and provide a global picture of the current
drivers of tax complexity that multinational corporations face based on a survey
of 221 highly experienced tax practitioners from 108 countries. Our results show
that prior complexity drivers of the tax code are still relevant, with details
and changes of tax regulations being the two most influential complexity drivers.
We also find evidence for new relevant complexity drivers emerging from different
areas of the tax framework, such as inconsistent decisions among tax officers
(tax audits) or retroactively applied tax law amendments (tax enactment). Based
on the responses of the practitioners, we develop a concept of tax complexity
that distinguishes two pillars, tax code and tax framework complexity, and illustrates
the various aspects that should be considered when assessing the complexity of
a country’s tax system.
author:
- first_name: Thomas
full_name: Hoppe, Thomas
id: '22671'
last_name: Hoppe
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. What Are the Drivers of Tax
Complexity for Multinational Corporations? Evidence from 108 Countries.; 2017.
doi:10.2139/ssrn.3046546
apa: Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2017). What are
the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108
Countries. https://doi.org/10.2139/ssrn.3046546
bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={What are the Drivers
of Tax Complexity for Multinational Corporations? Evidence from 108 Countries},
DOI={10.2139/ssrn.3046546},
author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane,
Caren}, year={2017} }'
chicago: Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. What
Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from
108 Countries, 2017. https://doi.org/10.2139/ssrn.3046546.
ieee: T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, What are the Drivers
of Tax Complexity for Multinational Corporations? Evidence from 108 Countries.
2017.
mla: Hoppe, Thomas, et al. What Are the Drivers of Tax Complexity for Multinational
Corporations? Evidence from 108 Countries. 2017, doi:10.2139/ssrn.3046546.
short: T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, What Are the Drivers of
Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017.
date_created: 2018-04-06T07:44:59Z
date_updated: 2022-01-06T06:55:34Z
ddc:
- '330'
department:
- _id: '187'
- _id: '635'
doi: 10.2139/ssrn.3046546
file:
- access_level: closed
content_type: application/pdf
creator: hoppet
date_created: 2018-04-06T07:48:31Z
date_updated: 2018-04-06T07:48:31Z
file_id: '2253'
file_name: Hoppe Schanz Sturm Sureth-Sloane 2017.pdf
file_size: 1077359
relation: main_file
success: 1
file_date_updated: 2018-04-06T07:48:31Z
has_accepted_license: '1'
jel:
- H20
- H25
- C83
- O57
keyword:
- Complexity Drivers
- International Comparison
- Survey
- Tax Complexity
- Tax Practitioners
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=3046546
oa: '1'
page: '28'
project:
- _id: '37'
grant_number: P01
name: Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen
publication_identifier:
issn:
- 1556-5068
status: public
title: What are the Drivers of Tax Complexity for Multinational Corporations? Evidence
from 108 Countries
type: working_paper
user_id: '68607'
year: '2017'
...
---
_id: '9973'
abstract:
- lang: eng
text: In power electronics, copper connector pins are e.g. used to connect control
boards with power modules. The new chip generation based on SiC and GaN technology
increase the power density of semiconductor modules significantly with junction
temperatures reaching 200°C. To enable reliable operation at such high temperature,
the soldering of these connector pins should be substituted by a multi-dimensional
copper-copper bonding technology. A copper pin welded directly on DBC substrate
also simplifies the assembly. With this aim, a proper bond tool and a suitable
connector pin geometry are designed. This paper presents a two-dimensional trajectory
approach for ultrasonic bonding of copper pieces, e.g. connector pins, with the
intention to minimize mechanical stresses exposed to the substrate. This is achieved
using a multi-dimensional vibration system with multiple transducers known from
flip chip bonding. Applying a planar relative motion between the bonding piece
and the substrate increases the induced frictional power compared to one-dimensional
excitation. The core of this work is the development of a new tool design which
enables a reliable and effective transmission of the multidimensional vibration
into the contact area between nail-shaped bonding piece and substrate. For this
purpose, different bonding tool as well as bonding piece designs are discussed.
A proper bonding tool design is selected based on the simulated alternatives.
This tool is examined in bonding experiments and the results are presented. In
addition, different grades of hardness for bonding piece and substrate are examined
as well as different bonding parameters. Optical inspection of the bonded area
shows the emergence of initial micro welds in form of a ring which is growing
in direction of the interface boundaries with increasing bonding duration.
author:
- first_name: Paul
full_name: Eichwald, Paul
last_name: Eichwald
- first_name: Simon
full_name: Althoff, Simon
last_name: Althoff
- first_name: Reinhard
full_name: Schemmel, Reinhard
id: '28647'
last_name: Schemmel
- first_name: Walter
full_name: Sextro, Walter
id: '21220'
last_name: Sextro
- first_name: Andreas
full_name: Unger, Andreas
last_name: Unger
- first_name: Michael
full_name: Brökelmann, Michael
last_name: Brökelmann
- first_name: Matthias
full_name: Hunstig, Matthias
last_name: Hunstig
citation:
ama: Eichwald P, Althoff S, Schemmel R, et al. Multi-dimensional Ultrasonic Copper
Bonding – New Challenges for Tool Design. IMAPSource. 2017;Vol. 2017, No.
1.
apa: Eichwald, P., Althoff, S., Schemmel, R., Sextro, W., Unger, A., Brökelmann,
M., & Hunstig, M. (2017). Multi-dimensional Ultrasonic Copper Bonding – New
Challenges for Tool Design. IMAPSource, Vol. 2017, No. 1.
bibtex: '@article{Eichwald_Althoff_Schemmel_Sextro_Unger_Brökelmann_Hunstig_2017,
title={Multi-dimensional Ultrasonic Copper Bonding – New Challenges for Tool Design},
volume={Vol. 2017, No. 1}, journal={IMAPSource}, author={Eichwald, Paul and Althoff,
Simon and Schemmel, Reinhard and Sextro, Walter and Unger, Andreas and Brökelmann,
Michael and Hunstig, Matthias}, year={2017} }'
chicago: Eichwald, Paul, Simon Althoff, Reinhard Schemmel, Walter Sextro, Andreas
Unger, Michael Brökelmann, and Matthias Hunstig. “Multi-Dimensional Ultrasonic
Copper Bonding – New Challenges for Tool Design.” IMAPSource Vol. 2017,
No. 1 (2017).
ieee: P. Eichwald et al., “Multi-dimensional Ultrasonic Copper Bonding –
New Challenges for Tool Design,” IMAPSource, vol. Vol. 2017, No. 1, 2017.
mla: Eichwald, Paul, et al. “Multi-Dimensional Ultrasonic Copper Bonding – New Challenges
for Tool Design.” IMAPSource, vol. Vol. 2017, No. 1, 2017.
short: P. Eichwald, S. Althoff, R. Schemmel, W. Sextro, A. Unger, M. Brökelmann,
M. Hunstig, IMAPSource Vol. 2017, No. 1 (2017).
date_created: 2019-05-27T09:32:42Z
date_updated: 2020-05-07T05:33:54Z
department:
- _id: '151'
keyword:
- International Symposium on Microelectronics
language:
- iso: eng
project:
- _id: '93'
grant_number: MP-1-1-015
name: Hochleistungsbonden in energieeffizienten Leistungshalbleitermodulen
publication: IMAPSource
quality_controlled: '1'
status: public
title: Multi-dimensional Ultrasonic Copper Bonding – New Challenges for Tool Design
type: journal_article
user_id: '210'
volume: Vol. 2017, No. 1
year: '2017'
...
---
_id: '47913'
article_type: original
author:
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
- first_name: Rüdiger
full_name: Hahn, Rüdiger
last_name: Hahn
- first_name: Anil
full_name: Gürtürk, Anil
last_name: Gürtürk
citation:
ama: 'Reimsbach D, Hahn R, Gürtürk A. Integrated Reporting and Assurance of Sustainability
Information: An Experimental Study on Professional Investors’ Information Processing.
European Accounting Review. 2017;27(3):559-581. doi:10.1080/09638180.2016.1273787'
apa: 'Reimsbach, D., Hahn, R., & Gürtürk, A. (2017). Integrated Reporting and
Assurance of Sustainability Information: An Experimental Study on Professional
Investors’ Information Processing. European Accounting Review, 27(3),
559–581. https://doi.org/10.1080/09638180.2016.1273787'
bibtex: '@article{Reimsbach_Hahn_Gürtürk_2017, title={Integrated Reporting and Assurance
of Sustainability Information: An Experimental Study on Professional Investors’
Information Processing}, volume={27}, DOI={10.1080/09638180.2016.1273787},
number={3}, journal={European Accounting Review}, publisher={Informa UK Limited},
author={Reimsbach, Daniel and Hahn, Rüdiger and Gürtürk, Anil}, year={2017}, pages={559–581}
}'
chicago: 'Reimsbach, Daniel, Rüdiger Hahn, and Anil Gürtürk. “Integrated Reporting
and Assurance of Sustainability Information: An Experimental Study on Professional
Investors’ Information Processing.” European Accounting Review 27, no.
3 (2017): 559–81. https://doi.org/10.1080/09638180.2016.1273787.'
ieee: 'D. Reimsbach, R. Hahn, and A. Gürtürk, “Integrated Reporting and Assurance
of Sustainability Information: An Experimental Study on Professional Investors’
Information Processing,” European Accounting Review, vol. 27, no. 3, pp.
559–581, 2017, doi: 10.1080/09638180.2016.1273787.'
mla: 'Reimsbach, Daniel, et al. “Integrated Reporting and Assurance of Sustainability
Information: An Experimental Study on Professional Investors’ Information Processing.”
European Accounting Review, vol. 27, no. 3, Informa UK Limited, 2017, pp.
559–81, doi:10.1080/09638180.2016.1273787.'
short: D. Reimsbach, R. Hahn, A. Gürtürk, European Accounting Review 27 (2017) 559–581.
date_created: 2023-10-10T09:19:32Z
date_updated: 2023-10-30T11:36:28Z
department:
- _id: '186'
- _id: '815'
doi: 10.1080/09638180.2016.1273787
intvolume: ' 27'
issue: '3'
keyword:
- Business
- Management and Accounting (miscellaneous)
- Accounting
- Business and International Management
- Economics
- Econometrics and Finance (miscellaneous)
- Economics and Econometrics
- Finance
language:
- iso: eng
page: 559-581
publication: European Accounting Review
publication_identifier:
issn:
- 0963-8180
- 1468-4497
publication_status: published
publisher: Informa UK Limited
status: public
title: 'Integrated Reporting and Assurance of Sustainability Information: An Experimental
Study on Professional Investors’ Information Processing'
type: journal_article
user_id: '21810'
volume: 27
year: '2017'
...
---
_id: '47906'
abstract:
- lang: eng
text: Purpose–
In this viewpoint, the authors aim to discuss sustainability issues in university
education. Balancing what we call the “Accounting View” and the “Sustainability
View”, the authors illuminate the status of value relevance of sustainability
information and question the depth of business students' processing of this information.Design/methodology/approach–
The discussion was triggered by an experimental study on sustainability disclosure
which revealed interesting findings related to the participating students' prior
sustainability and accounting coursework. The authors start the viewpoint from
these findings and contrast them with existing views on sustainability and accounting
(education).Findings–
The amount of accounting coursework was positively related to the probability
of including sustainability information in future stock value estimates, whereas
this applied only marginally to sustainability coursework. However, students with
more sophisticated sustainability knowledge seemed to scrutinize the given sustainability
information more deeply, while students with “pure” accounting knowledge seemed
more willing to simply accept the information.Practical implications– The
authors argue for advancements in the curriculum for business students that foster
critical thinking and might prevent students (and thus potential future managers)
from using sustainability information superficially. The authors caution against
regarding sustainability issues as an “add-on” to existing courses and curricula
and call for a combination of integrating sustainability issues in (core) business
courses and offering standalone courses on sustainability management or CSR.Originality/value– Triggered
by findings from an experimental study, the authors contrast different opinions
on sustainability education of business students and offer a new viewpoint on
the (supposed) value relevance of sustainability information for future business
leaders.
alternative_title:
- A viewpoint on the influence of sustainability and accounting education on future
managers' processing of sustainability information
author:
- first_name: Rüdiger
full_name: Hahn, Rüdiger
last_name: Hahn
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
citation:
ama: Hahn R, Reimsbach D. Are we on track with sustainability literacy? Journal
of Global Responsibility. 2014;5(1):55-67. doi:10.1108/jgr-12-2013-0016
apa: Hahn, R., & Reimsbach, D. (2014). Are we on track with sustainability literacy?
Journal of Global Responsibility, 5(1), 55–67. https://doi.org/10.1108/jgr-12-2013-0016
bibtex: '@article{Hahn_Reimsbach_2014, title={Are we on track with sustainability
literacy?}, volume={5}, DOI={10.1108/jgr-12-2013-0016},
number={1}, journal={Journal of Global Responsibility}, publisher={Emerald}, author={Hahn,
Rüdiger and Reimsbach, Daniel}, year={2014}, pages={55–67} }'
chicago: 'Hahn, Rüdiger, and Daniel Reimsbach. “Are We on Track with Sustainability
Literacy?” Journal of Global Responsibility 5, no. 1 (2014): 55–67. https://doi.org/10.1108/jgr-12-2013-0016.'
ieee: 'R. Hahn and D. Reimsbach, “Are we on track with sustainability literacy?,”
Journal of Global Responsibility, vol. 5, no. 1, pp. 55–67, 2014, doi:
10.1108/jgr-12-2013-0016.'
mla: Hahn, Rüdiger, and Daniel Reimsbach. “Are We on Track with Sustainability Literacy?”
Journal of Global Responsibility, vol. 5, no. 1, Emerald, 2014, pp. 55–67,
doi:10.1108/jgr-12-2013-0016.
short: R. Hahn, D. Reimsbach, Journal of Global Responsibility 5 (2014) 55–67.
date_created: 2023-10-10T09:16:50Z
date_updated: 2023-10-30T11:36:37Z
department:
- _id: '186'
- _id: '815'
doi: 10.1108/jgr-12-2013-0016
intvolume: ' 5'
issue: '1'
keyword:
- Business and International Management
language:
- iso: eng
page: 55-67
publication: Journal of Global Responsibility
publication_identifier:
issn:
- 2041-2568
publication_status: published
publisher: Emerald
status: public
title: Are we on track with sustainability literacy?
type: journal_article
user_id: '21810'
volume: 5
year: '2014'
...
---
_id: '41296'
author:
- first_name: Lena
full_name: Steinhoff, Lena
last_name: Steinhoff
- first_name: Robert W.
full_name: Palmatier, Robert W.
last_name: Palmatier
citation:
ama: 'Steinhoff L, Palmatier RW. Understanding loyalty program effectiveness: managing
target and bystander effects. Journal of the Academy of Marketing Science.
2014;44(1):88-107. doi:10.1007/s11747-014-0405-6'
apa: 'Steinhoff, L., & Palmatier, R. W. (2014). Understanding loyalty program
effectiveness: managing target and bystander effects. Journal of the Academy
of Marketing Science, 44(1), 88–107. https://doi.org/10.1007/s11747-014-0405-6'
bibtex: '@article{Steinhoff_Palmatier_2014, title={Understanding loyalty program
effectiveness: managing target and bystander effects}, volume={44}, DOI={10.1007/s11747-014-0405-6},
number={1}, journal={Journal of the Academy of Marketing Science}, publisher={Springer
Science and Business Media LLC}, author={Steinhoff, Lena and Palmatier, Robert
W.}, year={2014}, pages={88–107} }'
chicago: 'Steinhoff, Lena, and Robert W. Palmatier. “Understanding Loyalty Program
Effectiveness: Managing Target and Bystander Effects.” Journal of the Academy
of Marketing Science 44, no. 1 (2014): 88–107. https://doi.org/10.1007/s11747-014-0405-6.'
ieee: 'L. Steinhoff and R. W. Palmatier, “Understanding loyalty program effectiveness:
managing target and bystander effects,” Journal of the Academy of Marketing
Science, vol. 44, no. 1, pp. 88–107, 2014, doi: 10.1007/s11747-014-0405-6.'
mla: 'Steinhoff, Lena, and Robert W. Palmatier. “Understanding Loyalty Program Effectiveness:
Managing Target and Bystander Effects.” Journal of the Academy of Marketing
Science, vol. 44, no. 1, Springer Science and Business Media LLC, 2014, pp.
88–107, doi:10.1007/s11747-014-0405-6.'
short: L. Steinhoff, R.W. Palmatier, Journal of the Academy of Marketing Science
44 (2014) 88–107.
date_created: 2023-01-31T15:28:25Z
date_updated: 2023-01-31T15:30:34Z
doi: 10.1007/s11747-014-0405-6
intvolume: ' 44'
issue: '1'
keyword:
- Marketing
- Economics and Econometrics
- Business and International Management
language:
- iso: eng
page: 88-107
publication: Journal of the Academy of Marketing Science
publication_identifier:
issn:
- 0092-0703
- 1552-7824
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: 'Understanding loyalty program effectiveness: managing target and bystander
effects'
type: journal_article
user_id: '4336'
volume: 44
year: '2014'
...
---
_id: '47907'
author:
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
citation:
ama: 'Reimsbach D. Pro forma earnings disclosure: the effects of non-GAAP earnings
and earnings-before on investors’ information processing. Journal of Business
Economics. 2013;84(4):479-515. doi:10.1007/s11573-013-0688-y'
apa: 'Reimsbach, D. (2013). Pro forma earnings disclosure: the effects of non-GAAP
earnings and earnings-before on investors’ information processing. Journal
of Business Economics, 84(4), 479–515. https://doi.org/10.1007/s11573-013-0688-y'
bibtex: '@article{Reimsbach_2013, title={Pro forma earnings disclosure: the effects
of non-GAAP earnings and earnings-before on investors’ information processing},
volume={84}, DOI={10.1007/s11573-013-0688-y},
number={4}, journal={Journal of Business Economics}, publisher={Springer Science
and Business Media LLC}, author={Reimsbach, Daniel}, year={2013}, pages={479–515}
}'
chicago: 'Reimsbach, Daniel. “Pro Forma Earnings Disclosure: The Effects of Non-GAAP
Earnings and Earnings-before on Investors’ Information Processing.” Journal
of Business Economics 84, no. 4 (2013): 479–515. https://doi.org/10.1007/s11573-013-0688-y.'
ieee: 'D. Reimsbach, “Pro forma earnings disclosure: the effects of non-GAAP earnings
and earnings-before on investors’ information processing,” Journal of Business
Economics, vol. 84, no. 4, pp. 479–515, 2013, doi: 10.1007/s11573-013-0688-y.'
mla: 'Reimsbach, Daniel. “Pro Forma Earnings Disclosure: The Effects of Non-GAAP
Earnings and Earnings-before on Investors’ Information Processing.” Journal
of Business Economics, vol. 84, no. 4, Springer Science and Business Media
LLC, 2013, pp. 479–515, doi:10.1007/s11573-013-0688-y.'
short: D. Reimsbach, Journal of Business Economics 84 (2013) 479–515.
date_created: 2023-10-10T09:17:34Z
date_updated: 2023-10-30T11:36:45Z
department:
- _id: '186'
- _id: '815'
doi: 10.1007/s11573-013-0688-y
intvolume: ' 84'
issue: '4'
keyword:
- Economics and Econometrics
- Business and International Management
language:
- iso: eng
page: 479-515
publication: Journal of Business Economics
publication_identifier:
issn:
- 0044-2372
- 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: 'Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before
on investors’ information processing'
type: journal_article
user_id: '21810'
volume: 84
year: '2013'
...
---
_id: '47911'
abstract:
- lang: eng
text: ABSTRACTThis study examines how the disclosure
of negative sustainability‐related incidents affects the investment‐related judgments
of decision‐makers. Participants in a sequential 2 × 2 between‐subjects experiment
first received a company's financial information before viewing additional sustainability
information (by the company and by a non‐governmental organization (NGO); with
and without negative disclosure). Results indicate that self‐reporting of negative
incidents does not affect decision‐makers’ stock price estimates and investment
decisions compared with judgments based on financial information only. However,
third‐party disclosure of these incidents by a NGO has a negative affect on these
investment‐related judgments. Furthermore, the magnitude of the NGO reporting
effect depends on whether the company itself simultaneously reports these incidents.
Thus, disclosing negative incidents in sustainability reporting could lose some
of its apparent stigma. Instead of avoiding negative reporting altogether, managers
might use it as a risk mitigation tool in their reporting strategy. The results
also emphasize the power of the often‐mentioned ‘watchdog’ function of NGOs acting
as stakeholder advocates. Copyright © 2013 John Wiley & Sons, Ltd and ERP
Environment
author:
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
- first_name: Rüdiger
full_name: Hahn, Rüdiger
last_name: Hahn
citation:
ama: Reimsbach D, Hahn R. The Effects of Negative Incidents in Sustainability Reporting
on Investors’ Judgments–an Experimental Study of Third‐party Versus Self‐disclosure
in the Realm of Sustainable Development. Business Strategy and the Environment.
2013;24(4):217-235. doi:10.1002/bse.1816
apa: Reimsbach, D., & Hahn, R. (2013). The Effects of Negative Incidents in
Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party
Versus Self‐disclosure in the Realm of Sustainable Development. Business Strategy
and the Environment, 24(4), 217–235. https://doi.org/10.1002/bse.1816
bibtex: '@article{Reimsbach_Hahn_2013, title={The Effects of Negative Incidents
in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party
Versus Self‐disclosure in the Realm of Sustainable Development}, volume={24},
DOI={10.1002/bse.1816}, number={4},
journal={Business Strategy and the Environment}, publisher={Wiley}, author={Reimsbach,
Daniel and Hahn, Rüdiger}, year={2013}, pages={217–235} }'
chicago: 'Reimsbach, Daniel, and Rüdiger Hahn. “The Effects of Negative Incidents
in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party
Versus Self‐disclosure in the Realm of Sustainable Development.” Business Strategy
and the Environment 24, no. 4 (2013): 217–35. https://doi.org/10.1002/bse.1816.'
ieee: 'D. Reimsbach and R. Hahn, “The Effects of Negative Incidents in Sustainability
Reporting on Investors’ Judgments–an Experimental Study of Third‐party Versus
Self‐disclosure in the Realm of Sustainable Development,” Business Strategy
and the Environment, vol. 24, no. 4, pp. 217–235, 2013, doi: 10.1002/bse.1816.'
mla: Reimsbach, Daniel, and Rüdiger Hahn. “The Effects of Negative Incidents in
Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party
Versus Self‐disclosure in the Realm of Sustainable Development.” Business Strategy
and the Environment, vol. 24, no. 4, Wiley, 2013, pp. 217–35, doi:10.1002/bse.1816.
short: D. Reimsbach, R. Hahn, Business Strategy and the Environment 24 (2013) 217–235.
date_created: 2023-10-10T09:18:58Z
date_updated: 2023-10-30T11:37:18Z
department:
- _id: '186'
- _id: '815'
doi: 10.1002/bse.1816
intvolume: ' 24'
issue: '4'
keyword:
- Management
- Monitoring
- Policy and Law
- Strategy and Management
- Geography
- Planning and Development
- Business and International Management
language:
- iso: eng
page: 217-235
publication: Business Strategy and the Environment
publication_identifier:
issn:
- 0964-4733
- 1099-0836
publication_status: published
publisher: Wiley
status: public
title: The Effects of Negative Incidents in Sustainability Reporting on Investors’
Judgments–an Experimental Study of Third‐party Versus Self‐disclosure in the Realm
of Sustainable Development
type: journal_article
user_id: '21810'
volume: 24
year: '2013'
...