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Contributions published at Accounting (Dieter Pfaff)

Contribution
Flavio Bürgisser, Der Wechsel börsenkotierter Unternehmen von IFRS auf Swiss GAAP FER: Beweggründe und Kostenunterschiede, University of Zurich, Faculty of Business, Economics and Informatics, 2019. (Master's Thesis) null
Tanja Walser, Earnings Management and Shareholder Groups: Importance of Inside and Outside Equity, University of Zurich, Faculty of Business, Economics and Informatics, 2019. (Master's Thesis) null
Christian Sidler, The consequences of disclosure on the Sustainable Development Goals, University of Zurich, Faculty of Business, Economics and Informatics, 2019. (Master's Thesis) null
Silvan Bläsi, Tax Planning Incentives around the International Provisions of the Tax Cuts and Jobs Act of 2017, University of Zurich, Faculty of Business, Economics and Informatics, 2019. (Master's Thesis) null
Lionel Meise, Das Enforcement der Rechnungslegung in der Schweiz - Ein Vergleich mit der EU, University of Zurich, Faculty of Business, Economics and Informatics, 2019. (Bachelor's Thesis) null
Mithuja Rasarajan, Versicherungsverträge nach IFRS 4 und IFRS 17 Eine Analyse der Auswirkung auf Schweizer Unternehmen, University of Zurich, Faculty of Business, Economics and Informatics, 2019. (Bachelor's Thesis) null
Katrin Hummel, Stéphanie Mittelbach-Hörmanseder, Margarethe Rammerstorfer, Karl Weinmayer, Stock Market Reactions and CSR Disclosure in the Context of Negative CSR Events, In: SSRN, No. 3467616, 2019. (Working Paper) This paper analyses stock market reactions after the occurrence of major negative corporate social responsibility (CSR) events and the possibility of mitigating these effects through the upfront provision of CSR information in firms’ annual reports. For this purpose, we follow a three-step procedure. First, we analyse the major concerns gathered from REPRisk® data via event study analysis. Herein, we cover a window of 5 to 20 days. Second, we analyse all annual reports of the firms mentioned in the covered period over the entire time horizon and conduct a textual analysis to examine firms’ disclosure of CSR information. Finally, we draw conclusions from the two approaches and show that firms with more upfront CSR information suffer from stronger negative market reactions after the occurrence of a negative CSR event. Herein, we show that if the occurrence of a negative CSR event conflicts with investors’ expectations, then it leads to an important update of investors’ beliefs about firms’ prospects. Our results also confirm that such an event leads to an adjustment of the subsequent year’s CSR disclosure in the annual reports.
Claude Yann Stoller, Das Enforcement der Rechnungslegung in Europa - Eine Auswertung der DACH Region, University of Zurich, Faculty of Business, Economics and Informatics, 2019. (Master's Thesis) null
Roman Naef, Sustainable Development Goals in der Nachhaltigkeitsberichterstattung - Gleicher Inhalt, andere Verpackung?, University of Zurich, Faculty of Business, Economics and Informatics, 2019. (Bachelor's Thesis) null
Dan Lehmann, Verwendung unversteuerter Gewinnrücklagen nach der US-Steuerreform von 2017, University of Zurich, Faculty of Business, Economics and Informatics, 2019. (Bachelor's Thesis) null
Stéphanie Mittelbach-Hörmanseder, Katrin Hummel, Die Behandlung der Belange in der Nachhaltigkeitsberichterstattung in Österreich, Zeitschrift für Recht und Rechnungswesen (7-8), 2019. (Journal Article) Mit der nichtfinanziellen Berichterstattung des Jahres 2018 liegen nun inzwischen die ersten Berichte vor, die unter Anwendung des Nachhaltigkeits- und Diversitätsverbesserungsgesetzes (NaDiVeG) erstellt werden mussten. Die vorliegende Darstellung erster empirischer Analysen dieser Berichte umfasst eine Grundgesamtheit von 76 NaDiVeG-pflichtigen Unternehmen. Neben der Auswertung des gewählten Berichtsformats wurden die Berichte mittels einer automatisierten Textanalyse hinsichtlich der zu adressierenden Belange analysiert.
Roman Larentis, Der Einfluss der CSR-Richtlinie auf die nichtfinanzielle Berichterstattung deutscher Unternehmen, University of Zurich, Faculty of Business, Economics and Informatics, 2019. (Master's Thesis) null
Anna Magdalena Kaminska, Strategische Verankerung von Nachhaltigkeitszielen im Geschäftsmodell von Unternehmen, University of Zurich, Faculty of Business, Economics and Informatics, 2019. (Master's Thesis) null
Gianluca Pisano, Determinanten der Nachhaltigkeitsstrategie nicht börsenkotierter Unternehmen, University of Zurich, Faculty of Business, Economics and Informatics, 2019. (Bachelor's Thesis) null
Jan Hunziker, Analyse von Stakeholderreaktionen auf einen negativen Nachhaltigkeitsvorfall, University of Zurich, Faculty of Business, Economics and Informatics, 2019. (Master's Thesis) null
Luca Heer, Auswirkungen des Deepwater Horizon Skandals auf die Berichterstattung der Erdölbranche, University of Zurich, Faculty of Business, Economics and Informatics, 2019. (Bachelor's Thesis) null
Peter Gordon Rötzel, Alexander Stehle, Burkhard Pedell, Katrin Hummel, Integrating environmental management control systems to translate environmental strategy into managerial performance, In: SSRN, No. 1, 2019. (Working Paper) This study investigates the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance. While prior research focuses primarily on environmental performance at the organizational level, this study specifically addresses individual managerial performance with regard to environmental outcomes. In addition, we investigate how the level of integration between regular and environmental management control systems influences the relation between environmental strategy and environmental managerial performance as well as the mediating role of environmental management control systems. Based on survey data from 218 firms and structural equation modeling, the results show that environmental management control systems mediate the relationship between environmental strategy and environmental managerial performance. Moreover, the level of integration significantly impacts the relationship between environmental management control systems and environmental managerial performance. Therefore, environmental management control systems are important mechanisms to translate environmental strategy into managerial performance, and a high level of integration can reinforce this role.
Marc Rüttimann, Digitalisierung im Controlling, University of Zurich, Faculty of Business, Economics and Informatics, 2019. (Master's Thesis) null
Subajini Satgunarajah, Die Neueinführung von IFRS 9 Eine Analyse zu den Auswirkungen der Änderungen zur Bilanzierung von Finanzinstrumenten auf Schweizer Unternehmen, University of Zurich, Faculty of Business, Economics and Informatics, 2019. (Bachelor's Thesis) null
Pascal Oliver Zimmermann, Wording and Performance Welche Zusammenhänge gibt es zwischen dem finanziellen Ergebnis von Unternehmen und Umfang, Inhalten sowie Schwerpunkten in deren Geschäftsberichten, University of Zurich, Faculty of Business, Economics and Informatics, 2019. (Bachelor's Thesis) null

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