Katharina Hombach

Carl von Ossietzky University of Oldenburg

Ammerländer Heerstraße 114-118

Oldenburg, 26129

Germany

  • Carl von Ossietzky University of Oldenburg

SCHOLARLY PAPERS

7

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SSRN CITATIONS
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4

CROSSREF CITATIONS

16

Scholarly Papers (7)

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1.

When You Talk, I Remain Silent: Spillover Effects of Peers’ Mandatory Disclosures on Firms’ Voluntary Disclosures

The Accounting Review, forthcoming
Number of pages: 73 Posted: 10 Aug 2016 Last Revised: 16 Sep 2021
Matthias Breuer, Katharina Hombach and Maximilian A. Müller
Columbia University - Columbia Business School, Carl von Ossietzky University of Oldenburg and University of Cologne
Downloads 1,311 (21,766)
Citation 10

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Mandatory disclosure, voluntary disclosure, information spillovers, crowding-out

2.

How Does Financial Reporting Regulation Affect Firms’ Banking?

The Review of Financial Studies, Volume 31, Issue 4, 1 April 2018, Pages 1265-1297
Number of pages: 95 Posted: 25 Jul 2015 Last Revised: 01 Jul 2018
Matthias Breuer, Katharina Hombach and Maximilian A. Müller
Columbia University - Columbia Business School, Carl von Ossietzky University of Oldenburg and University of Cologne
Downloads 764 (46,733)

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financial intermediation, financial reporting, public disclosure, auditing, competition

3.

The Economics of Firms' Public Disclosure: Theory and Evidence

Number of pages: 62 Posted: 18 Sep 2017 Last Revised: 07 Feb 2020
Matthias Breuer, Katharina Hombach and Maximilian A. Müller
Columbia University - Columbia Business School, Carl von Ossietzky University of Oldenburg and University of Cologne
Downloads 758 (47,259)
Citation 5

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financial statements, public disclosure, disclosure demand, private firms, stakeholders

4.

Firm Value Effects of Targeted Disclosure Regulation: The Role of Reputational Costs

TRR 266 Accounting for Transparency Working Paper Series No. 18
Number of pages: 58 Posted: 18 Jul 2018 Last Revised: 06 Jan 2022
Ionela Andreicovici, Katharina Hombach and Thorsten Sellhorn
Frankfurt School of Finance & Management, Carl von Ossietzky University of Oldenburg and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 440 (93,401)
Citation 8

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Disclosure Regulation, Reputational Cost, Pressure Groups, Oil and Gas, Public Scrutiny

5.

Trade Secret Protection and Firms’ Internal Transparency

TRR 266 Accounting for Transparency Working Paper Series No. 78
Number of pages: 55 Posted: 08 Jul 2021 Last Revised: 23 Feb 2022
Ionela Andreicovici, Sara Bormann and Katharina Hombach
Frankfurt School of Finance & Management, Goethe-University Frankfurt and Carl von Ossietzky University of Oldenburg
Downloads 219 (195,645)

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trade secret protection, UTSA, internal transparency, enterprise system, information sharing, internal information environment

6.

Shaping Corporate Actions through Targeted Transparency Regulation: A Framework and Review of Extant Evidence

Schmalenbach Business Review, Forthcoming
Number of pages: 42 Posted: 14 Mar 2019
Katharina Hombach and Thorsten Sellhorn
Carl von Ossietzky University of Oldenburg and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 179 (233,345)

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disclosure, transparency, public policy, CSR, real effects

7.

Does Every Accounting Issue Need a Solution?

TRR 266 Accounting for Transparency Working Paper Series No. 84
Number of pages: 35 Posted: 03 May 2022
Katharina Hombach and Thorsten Sellhorn
Carl von Ossietzky University of Oldenburg and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 85 (404,262)

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standard setting, accounting standards, discretion, comparability, standardization, learning