Christoph Hörner

Tilburg University

P.O. Box 90153

Tilburg, DC 5000 LE

Netherlands

  • Tilburg University

SCHOLARLY PAPERS

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Scholarly Papers (2)

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1.

Investment Professionals’ Use of Corporate Social Responsibility Disclosures

Kelley School of Business Research Paper No. 17-61, AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 52 Posted: 17 Aug 2017
Markus C. Arnold, Christoph Hörner, Patrick Martin and Donald V. Moser
University of Bern - Institute for Accounting, Tilburg University, Indiana University - Kelley School of Business and University of Pittsburgh - Accounting Group
Downloads 189 (159,179)
Citation 1

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Corporate social responsibility, CSR, professional investors, CSR disclosures

2.

Agency Costs of Moral Accounting in Hierarchical Relationships

Number of pages: 41 Posted: 09 Aug 2018 Last Revised: 14 Feb 2019
Christoph Hörner
Tilburg University
Downloads 42 (414,751)

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Agency Costs, Corporate Giving, Corporate Social Responsibility (CSR), Sustainability, Moral Reasoning, Moral Cleansing, Source of Responsibility, Moral Disengagement