Frank Schiemann

University of Bamberg

Professor of Management Accounting

Feldkirchenstr. 21

Bamberg, 96052

Germany

http://https://www.uni-bamberg.de/bwl-controlling/

SCHOLARLY PAPERS

21

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SSRN CITATIONS
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Top 31,274

in Total Papers Citations

31

CROSSREF CITATIONS

5

Ideas:
“  My main research area is non-financial disclosure. I am interested in determinants and consequences of sustainability disclosure and, especially, climate-related disclosures. Thereby, I am also interested in the measurement issues of central constructs used in non-financial disclosure research.  ”

Scholarly Papers (21)

1.

Capital Market Reactions to ESG Materiality Classifications

Number of pages: 61 Posted: 04 Nov 2020 Last Revised: 01 Jul 2022
Theresa Spandel, Frank Schiemann and Andreas G. F. Hoepner
University of Hamburg - Faculty of Business, Economics, and Social Sciences, University of Bamberg and Smurfit Graduate Business School, University College Dublin
Downloads 1,011 (43,228)

Abstract:

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Accounting standards, ESG, materiality, SASB, event study

2.

Exploring the Dimensions of Organizational Performance: A Construct Validity Study

Organizational Research Methods, 16 (1), p. 67-87, doi:10.1177/1094428112470007.
Number of pages: 12 Posted: 12 Sep 2012 Last Revised: 24 Feb 2013
Dresden University of Technology, University of Bamberg, University of Groningen - Department of Accounting and Auditing and Dresden University of Technology
Downloads 968 (45,968)
Citation 4

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Organizational performance, performance, firm performance, construct validity, strategic management

3.

Materiality as a Double-Edged Sword: Real effects of SASB Sustainability Topics

Number of pages: 55 Posted: 18 Jan 2023 Last Revised: 13 Nov 2023
Catholic University of Eichstaett-Ingolstadt, University of California, Davis - Graduate School of Management, Catholic University of Eichstaett-Ingolstadt - Ingolstadt School of Management, University of Bamberg and University of Hamburg - Faculty of Business, Economics, and Social Sciences
Downloads 833 (56,555)

Abstract:

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Event study, SASB, materiality map, real effects, sustainability disclosure, sustainability incidents.

4.

Let's Talk About Risk! Stock Market Effects of Risk Disclosure for European Energy Utilities

Energy Economics, Forthcoming
Number of pages: 43 Posted: 25 Sep 2020 Last Revised: 31 May 2023
Dresden University of Technology - Faculty of Economics and Business Management, University of Bamberg and Utrecht University - School of Economics
Downloads 417 (134,182)
Citation 4

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Climate Change, Risk Reporting, Risk Disclosure, Energy Utilities, LDA

5.

The concept of materiality in sustainability reporting: From essential contestation to research opportunities

Number of pages: 44 Posted: 13 Jan 2023 Last Revised: 25 Mar 2024
Josua Oll, Theresa Spandel, Frank Schiemann and Janna Akkermann
University of Oldenburg, University of Hamburg - Faculty of Business, Economics, and Social Sciences, University of Bamberg and University of Oldenburg - Department of Business Administration, Economics and Law
Downloads 384 (147,808)
Citation 1

Abstract:

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materiality, sustainability disclosures, essentially contested concepts

6.

Abominable Greenhouse Gas Bookkeeping Casts Serious Doubts on Climate Intentions of Oil and Gas Companies

Number of pages: 17 Posted: 23 May 2023
University College Dublin, Smurfit Graduate Business School, University College Dublin, International Institute for Applied Systems Analysis (IIASA) and University of Bamberg
Downloads 285 (202,922)

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Greenhouse Gas Emissions, Oil & Gas, Carbon Disclosure Project

7.

Organizations, Climate Change, and Transparency: Reviewing the Literature on Carbon Disclosure

Organization & Environment, 28(1), 80-102. doi: 10.1177/1086026615575542
Number of pages: 44 Posted: 27 Feb 2015 Last Revised: 19 Apr 2015
Rüdiger Hahn, Daniel Reimsbach and Frank Schiemann
Heinrich Heine University Düsseldorf, Nijmegen School of Management Radboud University and University of Bamberg
Downloads 279 (207,368)
Citation 6

Abstract:

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carbon disclosure, carbon reporting, literature review, greenhouse gas disclosure, climate change reporting, global warming disclosure, emissions, CO2, research

8.

Sustainability Disclosure Channels and Firm Risk: Evidence from Initiated and Continued Social Disclosure between SEC-Filings, Sustainability Reports, and Financial Reports

Michael J. Brennan Irish Finance Working Paper Series Research Paper No. 22-4
Number of pages: 38 Posted: 30 Jan 2022 Last Revised: 01 Mar 2023
Andreas G. F. Hoepner, Blerita Korca and Frank Schiemann
Smurfit Graduate Business School, University College Dublin, University of Bamberg and University of Bamberg
Downloads 263 (220,105)
Citation 1

Abstract:

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Social disclosure, disclosure channels, SEC filings, regulatory disclosure, idiosyncratic risk

9.

ESG Disclosure as Advertisement of Corporate Bond Issuances

Michael J. Brennan Irish Finance Working Paper Series Research Paper Forthcoming
Number of pages: 46 Posted: 25 Jan 2023 Last Revised: 26 Jun 2024
Smurfit Graduate Business School, University College Dublin, University of Bamberg, University College Dublin (UCD) and Climate & Company
Downloads 249 (232,432)
Citation 2

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ESG disclosure, signaling theory, cost of capital, refinancing risk, corporate bonds, voluntary disclosure

10.

Market Valuation Implications of Scope 2 Carbon Emissions: Measurement Effects of Dual Reporting

Number of pages: 24 Posted: 27 Jun 2022
Diogenis Baboukardos, Frank Schiemann and Chaoyuan She
Audencia Business School, University of Bamberg and University of Essex
Downloads 193 (295,209)

Abstract:

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Carbon emissions, Scope 2 emissions, value relevance, dual reporting

11.

The Market Value of Decomposed Carbon Emissions

Journal of Business Finance & Accounting (2022); available at https://doi.org/10.1111/jbfa.12616
Posted: 16 Jun 2022 Last Revised: 01 Mar 2023
Christian Ott and Frank Schiemann
EM Strasbourg and University of Bamberg

Abstract:

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carbon emissions, firm value, value relevance, decomposition

12.

Is Earnings Quality Associated With Carbon Disclosure Quality?

Posted: 26 Oct 2021
Daniela Senkl and Frank Schiemann
University of Guelph and University of Bamberg

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carbon emission; reporting quality; earnings quality

13.

Too Good to Be True: Influencing Credibility Perceptions with Signaling Reference Explicitness and Assurance Depth

Journal of Business Ethics, online first. https://doi.org/10.1007/s10551-020-04719-7
Posted: 24 Mar 2021
Catholic University of Eichstaett-Ingolstadt, Catholic University of Eichstaett-Ingolstadt, Macquarie University, Macquarie Business School and University of Bamberg

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Sustainability assurance, Perceived credibility, False signaling

14.

Organizational Performance as a Set of Four Dimensions: An Empirical Analysis

Journal of Business Research, Vol. 127, Apr, p. 45 - 65, 2021, https://doi.org/10.1016/j.jbusres.2021.01.012
Posted: 09 Mar 2021
P. Maik Hamann and Frank Schiemann
Dresden University of Technology and University of Bamberg

Abstract:

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Organizational performance Construct validation Multidimensional construct Structural equation modeling Confirmatory tetrad analysis

15.

Stakeholder Relevance for Reporting: Explanatory Factors of Carbon Disclosure

Guenther, E., Guenther, T., Schiemann, F., & Weber, G. (2016). Stakeholder relevance for reporting: explanatory factors of carbon disclosure. Business & Society, 55(3), 361-397., https://doi.org/10.1177%2F0007650315575119
Posted: 18 Nov 2020
Dresden University of Technology - Faculty of Economics and Business Management, Dresden University of Technology - Faculty of Economics and Business Management, University of Bamberg and University of Northumbria at Newcastle

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Carbon Disclosure, Carbon Performance, Climate Change, Stakeholder Theory, Corporate Social Responsibility (CSR), Sustainability Reporting

16.

In the Eyes of the Beholder: Experimental Evidence on the Contested Nature of Materiality in Sustainability Reporting

Organization & Environment, Vol 33, Issue 4, 2020, https://doi.org/10.1177/1086026619875436
Posted: 15 Nov 2020
Nijmegen School of Management Radboud University, University of Bamberg, Heinrich Heine University Düsseldorf and University of Hamburg

Abstract:

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materiality, nonfinancial disclosure, sustainability reporting, stakeholder, experiment

17.

Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting

European Accounting Review, 28(4), 791-818, https://doi.org/10.1080/09638180.2018.1534600
Posted: 08 Nov 2018 Last Revised: 21 Sep 2020
Frank Schiemann and Alice Sakhel
University of Bamberg and Independent

Abstract:

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Climate Change, Voluntary Disclosure, Physical Risks, Information Asymmetry

18.

How Earnings Components Attributes Relate to Earnings Quality

Posted: 19 Apr 2016
Frank Schiemann
University of Bamberg

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Earnings quality, earnings attributes, earnings components, disaggregation, costs of goods sold

19.

The Relationship between Recognised Intangible Assets and Voluntary Intellectual Capital Disclosure

Journal of Applied Accounting Research 2015 16:2, 240-264. doi:10.1108/JAAR-11-2012-0076
Posted: 27 Aug 2014 Last Revised: 03 Sep 2015
Frank Schiemann, Kai Richter and Thomas W. Günther
University of Bamberg, Dresden University of Technology and Dresden University of Technology

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Voluntary disclosure, intellectual capital disclosure, private channel communication, goodwill, intangible assets

20.

Disentangling the Determinants of the Response and the Publication Decisions: The Case of the Carbon Disclosure Project

Journal of Accounting and Public Policy, 36(1), p. 14-33, 2017, DOI: 10.1016/j.jaccpubpol.2016.11.003
Posted: 11 Mar 2014 Last Revised: 27 Mar 2017
Christian Ott, Frank Schiemann and Thomas W. Günther
EM Strasbourg, University of Bamberg and Dresden University of Technology

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Disclosure Decision; Carbon Disclosure; Preparation Cost; Proprietary Cost; Environmental Performance; Competitive Environment

21.

Earnings Predictability, Value Relevance, and Employee Expenses

International Journal of Accounting, Vol. 48, No. 2, 2013, pp. 149-172, doi: 10.1016/j.intacc.2013.04.001
Posted: 05 Oct 2013
Frank Schiemann and Thomas W. Günther
University of Bamberg and Dresden University of Technology

Abstract:

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Employee expenses, Predictability, Value relevance, Persistence, Earnings components