References of "Jaeschke, Reemda"
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See detailInternational Evidence on the Relationship between Insider and Bank Ownership and CSR Performance
Lopatta, Kerstin UL; Jaeschke, Reemda; Canitz, Felix et al

in Corporate Governance : An International Review (2016), Forthcoming

Our study contributes to existing literature by investigating the effects of blockholder and bank ownership on CSR performance within an international context. Prior research has predominantly examined ... [more ▼]

Our study contributes to existing literature by investigating the effects of blockholder and bank ownership on CSR performance within an international context. Prior research has predominantly examined local markets. Additionally, we identify ownership dispersion to strengthen the relationship between investors and CSR and thus provide further evidence on the factors influencing investors’ CSR preferences. Conducting an instrumental variables approach supports our findings that bank ownership is positively and blockholder ownership is negatively related to CSR performance. [less ▲]

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See detailThe Effect of the German Accounting Law Modernization Act (BilMoG) on the Earnings Quality of Private Firms
Lopatta, Kerstin UL; Kaspereit, Thomas UL; Jaeschke, Reemda et al

in Corporate Finance (2013), (5), 234-242

The 2009 Accounting Law Modernization Act (BilMoG) had a considerable impact on German accounting principles, especially in terms of tax regulations, recognition, and measurement options. This paper ... [more ▼]

The 2009 Accounting Law Modernization Act (BilMoG) had a considerable impact on German accounting principles, especially in terms of tax regulations, recognition, and measurement options. This paper analyzes whether these changes have had a positive effect on the quality of earnings reported in German financial statements. We find that earnings management significantly decreased after the implementation of BilMoG. This study is the first to examine potential improvements on earnings quality as a result of BilMoG. Our results indicate that in the run-up to the reform, legislators effectively aligned domestic accounting standards with IFRS principles, which led to improved transparency within financial reporting. [less ▲]

Detailed reference viewed: 216 (6 UL)