Under Pressure? The Link Between Mandatory Climate Reporting and Firms’ Carbon Performance

Autor: Tobias Bauckloh, Christian Klein, Thomas Pioch, Frank Schiemann

Publikováno v: Organization & Environment. 36:126-149

We examine whether and how mandatory climate reporting leads to changes in firms’ carbon emissions. Drawing on legitimacy theory and using a difference-in-differences design, we assess the effect of the Greenhouse Gas Reporting Program (GHGRP), int

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::01571436840e6316bc89b184b42e5fe1
https://doi.org/10.1177/10860266221083340

Active First Movers vs. Late Free-Riders? An Empirical Analysis of UN PRI Signatories' Commitment

Autor: Sebastian Utz, Tobias Bauckloh, Sebastian Zeile, Stefan Schaltegger, Bernhard Zwergel

Publikováno v: Bauckloh, T, Schaltegger, S, Utz, S, Zeile, S & Zwergel, B 2023, ' Active First Movers vs. Late Free-Riders? An Empirical Analysis of UN PRI Signatories' Commitment ', Journal of Business Ethics, vol. 182, no. 3, pp. 747-781 . https://doi.org/10.1007/s10551-021-04992-0

Joining voluntary thematic initiatives can be a means for firms to legitimate their business activities. However, a lack of review mechanisms could create incentives for free-riding. This might lead to a lower commitment to the initiative’s princip

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::69f119ac29135e48f50777dade054917
http://fox.leuphana.de/portal/de/publications/active-first-movers-vs-late-freeriders-an-empirical-analysis-of-un-pri-signatories-commitment(fe7e4482-0dc5-435c-8d40-5d80d6bb9fcd).html

Spillover Effects of Tax Avoidance on Peers' Firm Value

Autor: Kerry K. Inger, Inga Hardeck, Patrick Uwe Wittenstein, Bernhard Zwergel, Tobias Bauckloh

Publikováno v: The Accounting Review. 96:51-79

This research examines spillover effects of tax avoidance on peers' firm value using the setting of the European Commission's state aid investigations of private letter rulings. We assume that news about a firm's tax avoidance strategies also reveals

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e0265f3333f387f6e349bd629ed96cd2
https://doi.org/10.2308/tar-2018-0441

New evidence on the impact of the English national soccer team on the FTSE 100

Autor: Tobias Bauckloh, Christian Klein, Sebastian Heiden, Bernhard Zwergel

Publikováno v: Finance Research Letters. 28:61-67

During the last decades, many empirical studies have indicated a significant influence of noneconomic factors on asset pricing. More recently, it seems to be acknowledged that international soccer match results significantly affect subsequent daily r

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a820c5f7858a0d37ef0081506759efec
https://doi.org/10.1016/j.frl.2018.04.001

Do Some Multinational Firms Benefit from Competitive Tax Advantages in Europe? Evidence from Stock Price Reactions to EU State Aid Investigations

Autor: Patrick Uwe Wittenstein, Bernhard Zwergel, Inga Hardeck, Tobias Bauckloh, Kerry K. Inger

Publikováno v: SSRN Electronic Journal.

This research examines spillover effects of tax avoidance on peers’ firm value using the setting of the European Commission’s state aid investigations of private letter rulings. We assume that news about a firm’s tax avoidance strategies also r

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::c894c46673886d0064391dc33a251a71
https://doi.org/10.2139/ssrn.2930477