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Contributions published at Accounting (Dieter Pfaff)

Contribution
Stephanie Fischer, Wesentlichkeit der Nachhaltigkeitsberichterstattung im Bankensektor, University of Zurich, Faculty of Business, Economics and Informatics, 2016. (Master's Thesis) null
Katrin Hummel, Christian Schlick, The relationship between sustainability performance and sustainability disclosure quality – hard numbers beat smooth talk, Journal of Accounting and Public Policy, Vol. 35 (5), 2016. (Journal Article) The relationship between sustainability performance and sustainability disclosure remains ambiguous, both theoretically and empirically. Voluntary disclosure theory would suggest that the relationship should be positive, whereas legitimacy theory points toward a negative relationship. However, the empirical evidence regarding this relationship is mixed, which indicates that the two theories are not necessarily contradictory but that they are instead two sides of the same coin. This paper refines the theoretical reasoning associated with the two theories and provides empirical evidence for their reconciliation by moving the focus of inquiry from the quantity of sustainability disclosure toward its quality. Our results reveal that – consistent with voluntary disclosure theory – superior sustainability performers choose high-quality sustainability disclosure to signal their superior performance to the market. In addition, based on legitimacy theory, poor sustainability performers prefer low-quality sustainability disclosure to disguise their true performance and to simultaneously protect their legitimacy. The results remain robust to various additional analyses. Thus, the paper indicates that the two theories dovetail with one another by redirecting the focus toward the quality of sustainability disclosure.
Katrin Hummel, Diana Brigitte Festl-Pell, Voluntary Standards versus Mandatory Regulations – What Works Best for Corporate Sustainability Disclosure?, In: 6th North Amercia Conference on Social and Environmental Accounting Research (CSEAR). 2016. (Conference Presentation) null
Katrin Hummel, Diana Brigitte Festl-Pell, Voluntary Standards versus Mandatory Regulations – What Works Best for Corporate Sustainability Disclosure?, In: 78. Jahrestagung des VHB. 2016. (Conference Presentation) null
Katrin Hummel, Diana Brigitte Festl-Pell, Voluntary Standards versus Mandatory Regulations – What Works Best for Corporate Sustainability Disclosure?, In: 39th European Accounting Association (EAA) Annual Congress. 2016. (Conference Presentation) null
Lukas Hälg, The effect of BEPS action plan on the transfer pricing strategies of MNEs, University of Zurich, Faculty of Economics, Business Administration and Information Technology, 2016. (Master's Thesis) null
Marco Baur, Folgen des Country-by-Country Reportings für betroffene Banken und Investmentfirmen, University of Zurich, Faculty of Economics, Business Administration and Information Technology, 2016. (Master's Thesis) null
Katrin Hummel, Christian Schlick, The Relationship between sustainability performance and sustainability disclosure – Reconciling voluntary disclosure theory and legitimacy theory, Journal of Accounting and Public Policy, Vol. 35 (5), 2016. (Journal Article) The relationship between sustainability performance and sustainability disclosure remains ambiguous, both theoretically and empirically. Voluntary disclosure theory would suggest that the relationship should be positive, whereas legitimacy theory points toward a negative relationship. However, the empirical evidence regarding this relationship is mixed, which indicates that the two theories are not necessarily contradictory but that they are instead two sides of the same coin. This paper refines the theoretical reasoning associated with the two theories and provides empirical evidence for their reconciliation by moving the focus of inquiry from the quantity of sustainability disclosure toward its quality. Our results reveal that – consistent with voluntary disclosure theory – superior sustainability performers choose high-quality sustainability disclosure to signal their superior performance to the market. In addition, based on legitimacy theory, poor sustainability performers prefer low-quality sustainability disclosure to disguise their true performance and to simultaneously protect their legitimacy. The results remain robust to various additional analyses. Thus, the paper indicates that the two theories dovetail with one another by redirecting the focus toward the quality of sustainability disclosure.
Dieter Pfaff, Ursula Sury, Yves Gogniat, Roger Jacquet, Die E-Rechnung in der Schweiz, Rechnungswesen und Controlling, Vol. 2016 (4), 2016. (Journal Article) Elektronische Rechnungen werden in der Schweiz immer populärer. Der vorliegende Beitrag fasst die wesentlichen Aussagen des kürzlich publizierten Schweizer Compliance Standards zur E-Rechnung für den Rechnungsaustausch zwischen Unternehmen zusammen.
Dieter Pfaff, Ernst Trossmann, Die Kosten- und Leistungsrechnung – Ein Blick auf mehr als 70 Jahre Vergangenheit und eine spannende Zukunft, Die Unternehmung, Vol. 70 (4), 2016. (Journal Article) This essay traces the lines of development of cost accounting to the present state. Based on the historical evidence we carve out the topics and approaches that determine the current state and the expected developments in the next years and decades.
Stephan Hartmann, Turnaround-Management im deutschsprachigen Raum - Empirische Studie zum Turnaround und Lebenszyklus in Deutschland, der Schweiz und Österreich, University of Zurich, Faculty of Economics, Business Administration and Information Technology, 2016. (Dissertation)
Katrin Hummel, Nachhaltigkeitsperformance und Qualität der Nachhaltigkeitsberichterstattung in Europa, In: Finanz- und Rechnungswesen: Jahrbuch, WEKA, Zürich, p. 191 - 216, 2016. (Book Chapter)
Dieter Pfaff, Flemming Ruud, et al, Schweizer Leitfaden zum Internen Kontrollsystem (IKS) (7. Auflage), Orell Füssli Verlag AG, Zürich, 2016. (Book/Research Monograph)
Finanz- und Rechnungswesen: Jahrbuch 2016, Edited by: Conrad Meyer, Dieter Pfaff, WEKA Business Media, Zürich, 2016. (Edited Scientific Work)
Yves Mettier, Accounting and real earnings management during acquisitions - an analysis of European companies, University of Zurich, Faculty of Economics, Business Administration and Information Technology, 2015. (Master's Thesis) null
Katrin Hummel, Peter Ising, Earnings managment - does corporate sustainability performance matter?, In: UZH Business Working Paper Series, No. 358, 2015. (Working Paper) This study investigates the relationship between corporate sustainability performance and earnings management practices in a European setting. We measure earnings management based on discretionary accruals (cash flow approach) and real activity management. Corporate sustainability performance is a multi-dimensional construct that is measured based on data provided by the CSRHub database. Employing a European sample of 1,426 firm-year observations, our results reveal a negative relationship between corporate sustainability performance and earnings management activities. This finding supports the notion that a broad and integrated approach of sustainability performance constrains the use of earnings management practices. The results are consistent with recent research on U.S. non-financial companies (Kim et al. 2012), indicating the application of similar principles in U.S. and European settings. Additional analyses reveal that this relationship is particularly applicable to the environmental and community dimensions of sustainability, whereas we find only limited empirical evidence on this relationship for the employee dimension. Taken together, our study provides further evidence regarding the relevance of corporate sustainability in the financial context.
Florian Chapallaz, Die Bedeutung von Advance Pricing Agreements (APAs) für multinationale Unternehmen (MNUs), University of Zurich, Faculty of Economics, Business Administration and Information Technology, 2015. (Master's Thesis) null
Aaron Fuchs, Empirische Analyse der Integration von Verrechnungspreissystemen in ddas Management Control System (MCS) von multinationalen Unternehmen, University of Zurich, Faculty of Economics, Business Administration and Information Technology, 2015. (Master's Thesis) null
Sebastian Seubert, The consequences of mandatory sustainability reporting on corporate sustainability disclosure with respect to France, University of Zurich, Faculty of Economics, Business Administration and Information Technology, 2015. (Master's Thesis) null
Daniela Burki, Auswirkungen von Offenlegungspflichten auf die Nachhaltigkeitsberichterstattung am Beispiel Grossbritanniens, University of Zurich, Faculty of Economics, Business Administration and Information Technology, 2015. (Master's Thesis) null

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