Kerstin Lopatta

University of Oldenburg - Accounting and Corporate Governance

Ammerländer Heerstraße 114-118

Oldenburg, DE D-26111

Germany

SCHOLARLY PAPERS

22

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Scholarly Papers (22)

1.

The Strategic Engagement of Narcissistic CEOs in Earnings Management

Number of pages: 46 Posted: 09 Nov 2014
Frerich Buchholz, Kerstin Lopatta and Karen Maas
University of Oldenburg - Accounting and Corporate Governance, University of Oldenburg - Accounting and Corporate Governance and Erasmus University Rotterdam (EUR)
Downloads 425 (67,669)
Citation 1

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Narcissism, Decision Making, Earnings Management, Behavioural Accounting Research

2.

Asymmetric Information and International Corporate Social Responsibility

ZenTra Working Paper in Transnational Studies No. 29 / 2014
Number of pages: 21 Posted: 15 Jan 2014
Kerstin Lopatta, Frerich Buchholz and Thomas Kaspereit
University of Oldenburg - Accounting and Corporate Governance, University of Oldenburg - Accounting and Corporate Governance and Universite du Luxembourg
Downloads 283 (107,397)

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Asymmetric Information, Corporate Governance, International Corporate Social Responsibility, Cross-Sectional Analysis, Event Study, Insider Trading

The Value Relevance of SAM's Corporate Sustainability Ranking and GRI Sustainability Reporting in the European Stock Markets

ZenTra Working Paper in Transnational Studies No. 19/2013
Number of pages: 31 Posted: 24 Oct 2013 Last Revised: 08 Jul 2014
Thomas Kaspereit and Kerstin Lopatta
Universite du Luxembourg and University of Oldenburg - Accounting and Corporate Governance
Downloads 221 (137,795)
Citation 3

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Corporate Sustainability, Global Reporting Initiative (GRI), Sustainability Reporting, International Value Relevance

4.

The Effect of Dual Holdings on the Level of Accounting Conservatism

Number of pages: 40 Posted: 26 Aug 2016
Kerstin Lopatta, Mario Gloger and Thomas Kaspereit
University of Oldenburg - Accounting and Corporate Governance, University of Oldenburg and Universite du Luxembourg
Downloads 194 (156,248)

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dual holdings, accounting conservatism, information asymmetries, agency conflict of debt

5.

Misconceptions About Credit Ratings: An Empirical Analysis of Credit Ratings Across Market Sectors and Agencies

ZenTra Working Paper in Transnational Studies No. 22 / 2013
Number of pages: 33 Posted: 06 Dec 2013
Kerstin Lopatta, Magdalena Tchikov and Finn Marten Körner
University of Oldenburg - Accounting and Corporate Governance, University of Oldenburg and ZenTra - Center for Transnational Studies
Downloads 177 (169,757)

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credit ratings, credit risk, default probabilities, comparability

6.

The Strategic use of Language in Corrupt Firms’ Financial Disclosures

Number of pages: 48 Posted: 28 Oct 2014 Last Revised: 19 Dec 2014
Kerstin Lopatta, Reemda Jaeschke and Cheong Yi
University of Oldenburg - Accounting and Corporate Governance, University of Oldenburg - Accounting and Corporate Governance and City University of Hong Kong (CityUHK) - Department of Accountancy
Downloads 169 (176,787)
Citation 1

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FCPA, corruption, text analysis, language, tone, readability, financial disclosures

7.

Detecting Carbon Emission Disclosure Management

Number of pages: 36 Posted: 04 Jan 2018
Thomas Kaspereit and Kerstin Lopatta
Universite du Luxembourg and University of Oldenburg - Accounting and Corporate Governance
Downloads 108 (251,512)

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Sustainability Reporting, Carbon Emissions, CSR, Carbon Emission Disclosure Management

8.

The Solar Shakeout - Capital Market Reactions to Bankruptcy Announcements in the German Solar Industry

Number of pages: 54 Posted: 27 Dec 2015 Last Revised: 10 Apr 2016
Thomas Kaspereit and Kerstin Lopatta
Universite du Luxembourg and University of Oldenburg - Accounting and Corporate Governance
Downloads 41 (420,743)

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Bankruptcy Announcements, Spillover Effects, Negative Information Externalities, Competition Effects, Event Study, Photovoltaic Industry, Solar Industry

9.

Corruption, Corporate Social Responsibility and Financial Constraints: International Firm‐Level Evidence

European Management Review, Vol. 14, Issue 1, pp. 47-65, 2017
Number of pages: 19 Posted: 12 Apr 2017
University of Oldenburg - Accounting and Corporate Governance, University of Oldenburg, Australian National University (ANU) - Faculty of Economics & Commerce and University of Oldenburg - Accounting and Corporate Governance
Downloads 1 (652,506)
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corruption, corporate social responsibility, financial constraints, transparency, content analysis

10.

The Relationship Between Gender Diversity and Employee Representation at Board Level and Non-Financial Performance – A Cross-Country Study

The International Journal of Accounting (Forthcoming)
Posted: 11 Jul 2019
University of Oldenburg - Accounting and Corporate Governance, University of Oldenburg, University of South Australia and University of Hamburg

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Codetermination, Two-tier board system, Gender diversity, Employee representation, Environmental performance, CSR

11.

Parity Co-determination at the Board Level and Labor Investment Efficiency: Evidence on German Listed Firms

Journal of Business Economics DOI 10.1007/s11573-019-00930-9 (2019, Forthcoming)
Posted: 03 Apr 2019
University of Oldenburg - Accounting and Corporate Governance, University of Oldenburg, Australian National University (ANU) - Faculty of Economics & Commerce and University of Hamburg

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Labor investment efficiency, Codetermination, Two-tier board system, Underhiring, Overhiring, Employee representation, Supervisory Board

12.

How Do Investors Perceive CEOs’ Style of Sustainability Reporting? The Adverse Effect on Cost of Equity Capital

Posted: 04 Aug 2018
Kerstin Lopatta, Thomas Kaspereit and Sebastian A. Tideman
University of Oldenburg - Accounting and Corporate Governance, Universite du Luxembourg and University of Hamburg

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CEOs’ Style, Sustainability Reporting, Sustainability Reporting Score, CEOs’ Sustainability Reporting Style, Sustainability Performance, CEO Fixed Effects, CFO Fixed Effects, Cost of Equity Capital, CEO-Firm Matched Panel Analysis

13.

Restatement Likelihood and Accounting Conservatism: Evidence from CFO Style

Posted: 13 Mar 2018
Jeong-Bon Kim, Kerstin Lopatta and Felix Canitz
City University of Hong Kong, University of Oldenburg - Accounting and Corporate Governance and University of Oldenburg

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Accounting Quality, Accounting Conservatism, CFO, CFO Style

14.

Shareholder Value Implications of Compliance with the German Corporate Governance Code

Managerial and Decision Economics, Forthcoming
Posted: 27 Dec 2015
Thomas Kaspereit, Kerstin Lopatta and Dennis Onnen
Universite du Luxembourg, University of Oldenburg - Accounting and Corporate Governance and University of Oldenburg - Accounting and Corporate Governance

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Corporate Governance Code, Value relevance, Germany, Transparency

15.

Does Compliance with the German Corporate Governance Code Pay Off?: An Investigation of the Implied Cost of Capital

Journal of Risk Finance, Vol. 16, Issue 3, 2015
Posted: 27 Dec 2015
Thomas Kaspereit, Kerstin Lopatta and Jochen Zimmermann
Universite du Luxembourg, University of Oldenburg - Accounting and Corporate Governance and University of Bremen - Faculty of Business Studies and Economics

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German Corporate Governance Code, Implied Cost of Capital, Model-based Forecasts

16.

Corporate Sustainability in Asset Pricing Models and Mutual Funds Performance Measurement

Financial Markets and Portfolio Management, Vol. 28, Issue 4, 2014
Posted: 27 Dec 2015
Thomas John Walker, Kerstin Lopatta and Thomas Kaspereit
Concordia University, Quebec - Department of Finance, University of Oldenburg - Accounting and Corporate Governance and Universite du Luxembourg

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Asset Pricing, Corporate Sustainability, Factor Models, Mutual Funds, Performance

17.

Management Earnings Forecasts, Insider Trading, and Information Asymmetry

Journal of Corporate Finance 2014, 26 (1), 96–123
Posted: 31 Aug 2013 Last Revised: 23 Nov 2014
Anastasia Kraft, Bong‐Soo Lee and Kerstin Lopatta
University of Oldenburg - Accounting and Corporate Governance, Florida State University and University of Oldenburg - Accounting and Corporate Governance

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meeting management earnings forecasts, insider trading, information asymmetry, earnings management, accruals

18.

IASB Changes on Leasing - A Study Discovering the Impact of Lease Disclosures in the Assessment of Equity Risk

Int. J. Accounting, Auditing and Performance Evaluation, Vol. 9, No. 1, 2013
Posted: 22 Jun 2013
Anastasia Kraft and Kerstin Lopatta
University of Oldenburg - Accounting and Corporate Governance and University of Oldenburg - Accounting and Corporate Governance

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leases, lease accounting, operating leases, off-balance sheet financing, recognition versus disclosure, equity risk, operating risk, business risk, financial risk, the efficient market hypothesis

19.

Asymmetric Information and Corporate Social Responsibility

Business & Society, Vol. 55, No. 3, 2016, pp. 458-488.
Posted: 31 Jan 2012 Last Revised: 18 May 2016
Kerstin Lopatta, Frerich Buchholz and Thomas Kaspereit
University of Oldenburg - Accounting and Corporate Governance, University of Oldenburg - Accounting and Corporate Governance and Universite du Luxembourg

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asymmetric information; corporate social responsibility (CSR); financial markets; insider trading

20.

The Cross-Section of Returns, Benchmark Model Parameters, and Idiosyncratic Volatility of Nuclear Energy Firms after Fukushima Daiichi

Energy Economics, Vol. 41, 2014
Posted: 29 Jan 2012 Last Revised: 25 Dec 2015
Kerstin Lopatta and Thomas Kaspereit
University of Oldenburg - Accounting and Corporate Governance and Universite du Luxembourg

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capital market reaction, conventional energy, event study, cross-sectional analysis, Fukushima-Daiichi, governmental pressure, nuclear accidents, nuclear power phase-out, renewable energy, corporate sustainability

21.

The Value Relevance of SAM’s Sustainability Ranking and GRI Sustainability Reporting in European Stock Markets

Business Ethics: A European Review, Vol. 25, Issue 1, 2016
Posted: 24 Dec 2011 Last Revised: 25 Dec 2015
Thomas Kaspereit and Kerstin Lopatta
Universite du Luxembourg and University of Oldenburg - Accounting and Corporate Governance

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Corporate Sustainability, External Assurance, Global Reporting Initiative, Sustainability Reporting, Value Relevance Research

22.

The World Capital Markets' Perception of Sustainability and the Impact of the Financial Crisis

Journal of Business Ethics, Vol. 122, No. 3, 2014
Posted: 24 Dec 2011 Last Revised: 25 Dec 2015
Kerstin Lopatta and Thomas Kaspereit
University of Oldenburg - Accounting and Corporate Governance and Universite du Luxembourg

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Corporate Sustainability, Financial Crisis, Global Ethical Standards (GES), Environmental Risks, Social Risks, Value Relevance, Instrument Variable Regression, Moderated Regression Analysis