Othmar Manfred Lehner

Hanken School of Economics - Department of Accounting

Professor

FI-00101 Helsinki

Finland

  • Hanken School of Economics - Department of Accounting

SCHOLARLY PAPERS

31

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Top 14,855

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29

Scholarly Papers (31)

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1.

Crowdfunding Social Ventures: A Model and Research Agenda

Lehner, O. M. (2013). Crowdfunding social ventures: a model and research agenda. Venture Capital, 15(4), 289-311.
Number of pages: 28 Posted: 09 Jul 2012 Last Revised: 28 Oct 2015
Othmar Manfred Lehner
Hanken School of Economics - Department of Accounting
Downloads 3,991 (5,592)
Citation 6

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Crowd, Funding, Financing, Social, Ventures, Entrepreneurship, Investor-relations

2.

Impact Investment Portfolios: Including Social Risks and Returns

Brandstetter, L., & Lehner, O. M. (2015). Opening the Market for Impact Investments: The Need for Adapted Portfolio Tools. Entrepreneurship Research Journal, 5(2), 87-107.
Number of pages: 85 Posted: 09 Nov 2014 Last Revised: 28 Oct 2015
Lisa Brandstetter and Othmar Manfred Lehner
Upper Austria - University of Applied Sciences Upper Austria and Hanken School of Economics - Department of Accounting
Downloads 1,500 (26,438)

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impact investment, social risk, social return, social finance, ESG, sustainability, environmental finance

3.

A Survey of Behavioral Finance

Journal of Banking and Finance in Austria, Vol. 1, No. 2, pp. 1-22, 2004
Number of pages: 25 Posted: 03 Sep 2010 Last Revised: 21 Mar 2012
Othmar Manfred Lehner
Hanken School of Economics - Department of Accounting
Downloads 1,198 (36,774)

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Behavioral Finance, Behavioural Finance, Irrational Markets, Limits to Arbitrage, Psychology, Volatility, Investors Beliefs, Efficient Market Hypothesis, Demand Curves, Survey, Literature Review

4.

Islamic Banking and Finance As an Ethical Alternative: A Systematic Literature Review

ACRN Oxford Journal of Finance and Risk Perspectives 5.2 (2016): 42-64.
Number of pages: 23 Posted: 19 Jan 2017
Johanna Pesendorfer and Othmar Manfred Lehner
Upper Austria - Faculty of Management, CRF Department and Hanken School of Economics - Department of Accounting
Downloads 822 (62,627)
Citation 1

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Islamic banking, Islamic finance, Shariah, Ethics, Sustainability

5.

Entrepreneurial Implications of Crowdfunding as Alternative Finance Source for Innovations

Lehner, O. M., Grabmann, E., & Ennsgraber, C. (2016). Entrepreneurial implications of Crowdfunding as alternative funding source for innovations. Routledge Venture Capital, 18(1), Forthcoming
Number of pages: 20 Posted: 29 Oct 2015
Othmar Manfred Lehner, Elisabeth Grabmann and Carina Ennsgraber
Hanken School of Economics - Department of Accounting, University of Applied Sciences Upper Austria and Upper Austria - University of Applied Sciences Upper Austria
Downloads 564 (101,470)
Citation 2

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Crowdfunding, Innovation, Entrepreneurship, Globalisation, Business-Model, Case Study

6.

A Case for an Islamic Social Impact Bond

Number of pages: 11 Posted: 14 Dec 2015 Last Revised: 12 Jan 2016
Saadiah Mohamad, Saadiah Mohamad, Othmar Manfred Lehner and Aly Khorshid
Universiti Teknologi MARAUniversity of Oxford - Oxford Centre for Islamic Studies, Hanken School of Economics - Department of Accounting and University of Reading - ICMA Centre
Downloads 427 (142,044)
Citation 3

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social impact bond (SIB), shariah compliant, maqasid al shariah, Islamic finance, social finance

7.

The Need for Achievement (and Other Antecedents) as Drivers of Social Entrepreneurship

Lehner, O. M., & Germak, A. J. (2014). Antecedents of social entrepreneurship: between public service motivation and the need for achievement. International Journal of Social Entrepreneurship and Innovation, 3(3), 214-229.
Number of pages: 26 Posted: 01 Mar 2014 Last Revised: 28 Oct 2015
Othmar Manfred Lehner and Andrew Germak
Hanken School of Economics - Department of Accounting and School of Social Work, Rutgers University
Downloads 328 (191,114)

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Social Entrepreneurship; Social Entrepreneur; Entrepreneurship Antecedents; N-ACH; public service motivation; locus of control; innovativeness; tenacity

8.

Opening the Market for Impact Investments: The Need for Adapted Portfolio Tools

Lehner, O.M. and Brandstetter, E., 2015, Opening the Market for Impact Investments: The Need for Adapted Portfolio Tools, Entrepreneurship Research Journal (ISSN: 2157-5665), 5 (2), 87–107
Number of pages: 21 Posted: 15 Dec 2018
Lisa Brandstetter and Othmar Manfred Lehner
Upper Austria - University of Applied Sciences Upper Austria and Hanken School of Economics - Department of Accounting
Downloads 307 (204,335)
Citation 2

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impact investing, social entrepreneurship, social finance, sustainable finance, portfolio management

9.

TCFD Climate Scenarios and Company Valuation: Insights from IFRS Climate Disclosures & Econometric-Financial Modeling

Number of pages: 204 Posted: 02 Jul 2024
Othmar Manfred Lehner, Susanne Leitner-Hanetseder, Arawela Sovala, Nikolett Gyuerki and Stefan Fink
Hanken School of Economics - Department of Accounting, Upper Austria - University of Applied Sciences Upper Austria, Hanken School of Economics - Department of Accounting, Hanken School of Economics - Department of Accounting and Hanken School of Economics - Department of Accounting
Downloads 300 (210,962)

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10.

The Crucial Role of Time in M&A Activities: An Inductive Exploration

Zadrazil, N., Lehner, O.M. and Losbichler, H., August 2017, The Crucial Role of Time in M&A Activities: An Inductive Exploration, Journal of Modern Accounting and Auditing, (ISSN: 1548-6583), (13)8, 350-370
Number of pages: 21 Posted: 15 Dec 2018
Nicole Zadrazil, Othmar Manfred Lehner and Heimo Losbichler
University of Applied Sciences Upper Austria, Students, Hanken School of Economics - Department of Accounting and Upper Austria - University of Applied Sciences Upper Austria
Downloads 257 (245,483)

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M&A, success, timing concepts, process, synergy

11.

The Formation and Interplay of Social Capital in the ORFE Processes of Crowd Funded Social Ventures

Lehner, O. M. (2014). The formation and interplay of social capital in crowdfunded social ventures. Entrepreneurship & Regional Development, 26(5-6), 478-499.
Number of pages: 23 Posted: 01 Mar 2014 Last Revised: 19 Nov 2018
Othmar Manfred Lehner
Hanken School of Economics - Department of Accounting
Downloads 228 (276,109)
Citation 4

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opportunity recognition, crowdfunding, social entrepreneurship, social capital

12.

The Nexus of Enterprise Risk Management and Value Creation: A Systematic Literature Review

Kraus, V. and Lehner, O.M., 2013, The nexus of Enterprise Risk Management and Value Creation: Connecting the dots and finding the blind spots, Journal of Finance and Risk Perspectives (ISSN 2305-7394), 1(1), 230-261
Number of pages: 72 Posted: 15 Dec 2018
Othmar Manfred Lehner and Verena Kraus
Hanken School of Economics - Department of Accounting and Upper Austria - University of Applied Sciences Upper Austria
Downloads 187 (332,266)
Citation 1

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Risk, Finance, Enterprise Risk Management, ERM, Value Creation

13.

Pre-Paradigmatic Status of Social Entrepreneurship Research: A Systematic Literature Review

Journal of Social Entrepreneurship, 2013, Vol. 4, Issue 2
Number of pages: 21 Posted: 13 Mar 2014 Last Revised: 08 Nov 2015
Othmar Manfred Lehner and Juha Kansikas
Hanken School of Economics - Department of Accounting and University of Jyväskylä
Downloads 160 (381,026)
Citation 2

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social entrepreneurship, methodology, paradigm, research

14.

Crowdfunding Platforms as Super-Catalysts in an Entrepreneurial Ecosystem

Lehner, O.M., Harrer, T., September 2017, Crowdfunding Platforms as Super-Catalysts in an Entrepreneurial Ecosystem, British Academy of Management Proceedings (ISBN: 978-0-9956413-0-3)
Number of pages: 21 Posted: 15 Dec 2018
Othmar Manfred Lehner and Theresia Harrer
Hanken School of Economics - Department of Accounting and Hanken School of Economics
Downloads 156 (389,565)

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Crowdfunding, Ecosystem, Platform, Innovation, Finance, Value Proposition

15.

Evaluating Sox Section 404: Costs, Benefits and Earnings Management

Fischer, B., Gral, B. and Lehner, O.M., 2014, Evaluating SOX Section 404: Costs, Benefits and Earnings Management, Journal of Finance and Risk Perspectives (ISSN: 2305-7394), 3 (1), 43-55
Number of pages: 13 Posted: 15 Dec 2018
Bianca Fischer, Bernadette Gral and Othmar Manfred Lehner
Upper Austria - University of Applied Sciences Upper Austria, Upper Austria - University of Applied Sciences Upper Austria and Hanken School of Economics - Department of Accounting
Downloads 143 (418,120)
Citation 3

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Sarbanes Oxley, Section 404, internal control, costs of SOX, benefits of SOX, earnings management, earnings quality

16.

European Commission - New Regulations Concerning Environmental and Social Impact Reporting

Pichler, K. and Lehner, O.M., May 2017, European Commission - New Regulations Concerning Environmental and Social Impact Reporting, ACRN Oxford Journal of Finance and Risk Perspectives (ISSN: 2305-7394), (6)1, 1-54
Number of pages: 54 Posted: 15 Dec 2018
Katharina Pichler and Othmar Manfred Lehner
Upper Austria - University of Applied Sciences Upper Austria and Hanken School of Economics - Department of Accounting
Downloads 133 (442,764)
Citation 1

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17.

Crowdfunding Platforms as Focal Actors in an Entrepreneurial Ecosystem: An Interdisciplinary Value Perspective

Lehner, O.M. and Harrer, T. 2019, Crowdfunding Platforms as Focal Actors in an Entrepreneurial Ecosystem: An Interdisciplinary Value Perspective, In: IEEE 52nd HICSS Proceedings of the International Conference on System Sciences, (ISSN 1530-1605), in-print
Number of pages: 10 Posted: 07 Jan 2019
Othmar Manfred Lehner and Theresia Harrer
Hanken School of Economics - Department of Accounting and Hanken School of Economics
Downloads 129 (453,477)

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18.

The Building Blocks of Academic Writing in the Field of Information Systems

Scandinavian Journal of Information Systems, (30)1, 2018
Number of pages: 21 Posted: 15 Dec 2018 Last Revised: 25 Dec 2018
Arto Ojala and Othmar Manfred Lehner
University of Jyväskylä and Hanken School of Economics - Department of Accounting
Downloads 122 (473,526)

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academic writing, information systems

19.

Antecedents of Social Entrepreneurship: Between Public Service Motivation and the Need for Achievement

Lehner, O.M, Germak A. 2014, Antecedents of Social Entrepreneurship: Between Public Service Motivation and the Need for Achievement, International Journal of Social Entrepreneurship and Innovation (ISSN: 1369-1066), 3 (3), 214-229.
Number of pages: 16 Posted: 07 Jan 2019
Othmar Manfred Lehner and Andrew Germak
Hanken School of Economics - Department of Accounting and School of Social Work, Rutgers University
Downloads 118 (488,916)

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social entrepreneurship; entrepreneurship antecedents; public service motivation; locus of control; innovativeness; need for achievement; N-ACH

20.

Opportunity Recognition in Social Entrepreneurship: A Thematic Meta Analysis

Lehner, O. M., and Kansikas, J. (2012). Opportunity recognition in social entrepreneurship: A thematic meta-analysis. The Journal of Entrepreneurship, (ISSN: 09713557), 21(1), 25-58
Number of pages: 34 Posted: 07 Jan 2019
Othmar Manfred Lehner and Juha Kansikas
Hanken School of Economics - Department of Accounting and University of Jyväskylä
Downloads 99 (555,195)
Citation 2

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social entrepreneurship, opportunity recognition, meta-analysis, thematicanalysis

21.

Entrepreneurial Discourse from a Critical Feminist Perspective

Harrer, T, and Lehner, O.M. 2018, Entrepreneurial Discourse from a Critical Feminist Perspective, British Academy of Management Proceedings, 2-26, (ISBN: 978-0-9956413-0-3)
Number of pages: 27 Posted: 16 Dec 2018
Theresia Harrer and Othmar Manfred Lehner
Hanken School of Economics and Hanken School of Economics - Department of Accounting
Downloads 90 (589,770)

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feminism, entrepreneurship, crowdfunding, critical approach, discourse analysis

22.

A Push-and-Pull Factor Model for Environmental Management Accounting: A Contingency Perspective

Lehner, O.M., Baumann, S. and Losbichler H. 2015, A Push and Pull Factor Model for Environmental Management Accounting: A Contingency Perspective, Journal of Sustainable Finance & Investment (ISSN 2043-0795), 5(3), 155-177.
Number of pages: 23 Posted: 07 Jan 2019
Susanne Baumann, Othmar Manfred Lehner and Heimo Losbichler
Fachhochschule Oberösterreich, Hanken School of Economics - Department of Accounting and Upper Austria - University of Applied Sciences Upper Austria
Downloads 89 (589,770)

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environmental management accounting; contingency theory; push–pull model

23.

Legitimacy and Discourse in Impact Investing: Searching for the Holy Grail

Lehner, O.M., Harrer, T., Quast, M., 2018, Legitimacy and Discourse in Impact Investing: Searching for the Holy Grail. Academy of Management Full Proceedings (ISSN: 2151-6561), DOI: 10.5465/AMBPP.2018.114.
Number of pages: 42 Posted: 15 Dec 2018
Othmar Manfred Lehner, Theresia Harrer and Madeleine Quast
Hanken School of Economics - Department of Accounting, Hanken School of Economics and Upper Austria - University of Applied Sciences Upper Austria
Downloads 89 (589,770)

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legitimacy, impact investing, impact reporting, discourse, communication

24.

Measuring Biodiversity: Mission Impossible?

Number of pages: 25 Posted: 21 Jun 2024
Theresia Harrer, Hanna Silvola and Othmar Manfred Lehner
Hanken School of Economics, Hanken School of Economics and Hanken School of Economics - Department of Accounting
Downloads 56 (771,810)
Citation 1

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biodiversity, biodiversity finance, biodiversity accounting

25.

Biodiversity Finance Instruments and Related Regulations

Number of pages: 104 Posted: 13 Dec 2024
Theresia Harrer, Othmar Manfred Lehner, Eva Maria Öhlinger and Truc Thanh Van
Hanken School of Economics, Hanken School of Economics - Department of Accounting, Upper Austria - University of Applied Sciences Upper Austria and Hanken School of Economics - Department of Accounting
Downloads 44 (843,410)

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biodiversity, biodiversity finance, biodiversity policy

26.

Registering Ideology in the Creation of Social Entrepreneurs: Intermediary Organizations

Journal of Business Ethics, Vol. 136, No. 3, 2016
Number of pages: 21 Posted: 15 Dec 2018
Pascal Dey and Othmar Manfred Lehner
University of St. Gallen and Hanken School of Economics - Department of Accounting
Downloads 40 (867,773)

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social entrepreneurship; ideology; ideal subject; affect; enjoyment; hedonism; narratives; intermediary organizations

27.

Green, greener, not green enough? Institutional Forces Driving the European Green Bond Market

Number of pages: 31 Posted: 21 Jun 2024
Katrina Pichlmayer and Othmar Manfred Lehner
Upper Austria - University of Applied Sciences Upper Austria and Hanken School of Economics - Department of Accounting
Downloads 33 (939,403)
Citation 1

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28.

Anthropocentrism and Accounting: Rethinking Biodiversity Perspectives in EU Policies

Number of pages: 45 Posted: 13 Jun 2024
Othmar Manfred Lehner and Eva Maria Öhlinger
Hanken School of Economics - Department of Accounting and Upper Austria - University of Applied Sciences Upper Austria
Downloads 33 (939,403)

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29.

The Whatness of Digital Accounting: Status Quo and Ways to Move Forward

ACRN Journal of Finance and Risk Perspectives, 2019, Vol. 8, Special Issue Digital Accounting, pp. I-IX
Posted: 23 Jul 2019
Othmar Manfred Lehner, Susanne Leitner-Hanetseder and Christoph Eisl
Hanken School of Economics - Department of Accounting, Upper Austria - University of Applied Sciences Upper Austria and Upper Austria - University of Applied Sciences Upper Austria

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accounting information systems, digital accounting, information sciences, fintech, cybercrime, artificial intelligence, delphi-study

30.

The Phenomenon of Social Enterprise in Austria: A Triangulated Descriptive Study

Journal of Social Entrepreneurship, Vol. 2, No. 1, 2011
Posted: 21 Aug 2011
Othmar Manfred Lehner
Hanken School of Economics - Department of Accounting

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Social entrepreneurship, Austria, social enterprise, triangulation, social innovation

31.

Social Entrepreneurship Research Across Disciplines: Paradigmatic and Methodological Considerations

EMES Conference Series, 3rd EMES International Research Conference, Roskilde University, 4-7 July 2011
Posted: 28 Jul 2011 Last Revised: 30 Jan 2012
Othmar Manfred Lehner and Juha Kansikas
Hanken School of Economics - Department of Accounting and University of Jyväskylä

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Social Entrepreneurship, Social Enterprise, EMES, research, methodology