Kerstin Lopatta

University of Oldenburg - Accounting and Corporate Governance

Ammerländer Heerstraße 114-118

Oldenburg, DE D-26111

Germany

SCHOLARLY PAPERS

16

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CITATIONS

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Scholarly Papers (16)

1.

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 John Molson School of Business

Abstract:

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

2.

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
John Molson School of Business and University of Oldenburg - Accounting and Corporate Governance

Abstract:

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

3.

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 John Molson School of Business

Abstract:

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

4.

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 175 (82,054)

Abstract:

Narcissism, Decision Making, Earnings Management, Behavioural Accounting Research

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
John Molson School of Business and University of Oldenburg - Accounting and Corporate Governance
Downloads 151 (154,783)

Abstract:

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

6.

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 John Molson School of Business
Downloads 148 (111,940)

Abstract:

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

7.

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 137 (145,481)
Citation 1

Abstract:

credit ratings, credit risk, default probabilities, comparability

8.

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 53 (188,061)

Abstract:

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

9.

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 John Molson School of Business
Downloads 0 (203,406)

Abstract:

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

10.

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
John Molson School of Business, University of Oldenburg - Accounting and Corporate Governance and University of Oldenburg - Accounting and Corporate Governance

Abstract:

Corporate Governance Code, Value relevance, Germany, Transparency

11.

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
John Molson School of Business, University of Oldenburg - Accounting and Corporate Governance and University of Bremen - Faculty of Business Studies and Economics

Abstract:

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

12.

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 John Molson School of Business

Abstract:

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

13.

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
John Molson School of Business and University of Oldenburg - Accounting and Corporate Governance
Downloads 0 (378,126)

Abstract:

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

14.

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

Abstract:

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

15.

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

Abstract:

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

16.

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 John Molson School of Business

Abstract:

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