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Publications

Internationale Harmonisierung der Rechnungslegung Baetge, Jörg; Kümmel, Jens; Büngeler, Clarissa (2025) In: Baetge Jörg, Kirsch Hans-Jürgen, Thiele Stefan (eds.), Bilanzrecht, 1-61. Bonn/Berlin: . Research article (book contribution) \| Published
Warranty Provisions: Machine-Learning Versus Human Estimates Becker, Martin; Schölzel, Simon (2025) In: European Accounting Review, 0(0), 1-30. doi:10.1080/09638180.2024.2444521 Research article (journal) \| Peer reviewed \| Published
IFRS 16 – Leasingverhältnisse (Leases) Ewelt-Knauer Corinna, Höbener Julian, Mai Stephanie (2025) In: Baetge Jörg, Wollmert Peter, Kirsch Hans-Jürgen, Oser Peter, Bischof Stefan (eds.), Rechnungslegung nach IFRS, 1-162. Stuttgart: . Research article (book contribution) \| Published
Konsolidierungskreis der Nachhaltigkeitsberichterstattung Kirsch, Hans-Jürgen; Kwiatkowski, Maren (2025) In: Betriebsberater, 80(9), 491-495. Research article (journal) \| Peer reviewed \| Published
IAS 34 Zwischenberichterstattung (Interim Financial Reporting) Baetge Jörg, Rolvering Andrea, Graupe Fabian, Höfer Jonas, Lücht Simon (2025) In: Baetge Jörg, Wollmert Peter, Kirsch Hans-Jürgen, Oser Peter, Bischof Stefan (eds.), Rechnungslegung nach IFRS, 1-85. Stuttgart: . Research article (book contribution) \| Published
Investitionsbooster unter der Lupe Berens, Wolfgang; Schmitting, Walter (2025) Other scientific publication \| Published
Strategische Beteiligungen im Konzernabschluss nach IFRS Korte, Julian (2025) Hamburg(kein Verlag angegeben). Thesis (doctoral or post-doctoral) \| Published
Software as a Service-Vereinbarungen im IFRS-Abschluss Borchert, Ann Kristin (2025) Hamburg(kein Verlag angegeben). Thesis (doctoral or post-doctoral) \| Published
Responsible investors and portfolio firms’ climate disclosures – International evidence from the PRI Wolff, Carl (2025) In: 35th International Congress on Social and Environmental Accounting Research, St Andrews, United Kingdom. Proceedings of the 35th International Congress on Social and Environmental Accounting Research. Research article in digital collection (conference) \| Preprint \| Peer reviewed \| accepted / in press (not yet published)
The relation between ESG incentives in executive compensation and corporate sustainability reporting Habe, Henrich (2025) In: 35th International Congress on Social and Environmental Accounting Research, St Andrews, United Kingdom. Proceedings of the 35th International Congress on Social and Environmental Accounting Research. Research article in digital collection (conference) \| Preprint \| Peer reviewed \| accepted / in press (not yet published)