Sebastian Firk

University of Groningen - Department of Accounting and Auditing

Postbus 72

9700 AB Groningen

Netherlands

SCHOLARLY PAPERS

7

DOWNLOADS

1,323

SSRN CITATIONS

5

CROSSREF CITATIONS

2

Scholarly Papers (7)

1.

Drivers of Value Creation – The Role of Value-Based Management and Underlying Institutions

Management Accounting Research, Forthcoming
Number of pages: 44 Posted: 14 Apr 2016 Last Revised: 04 Jul 2016
Sebastian Firk, Sebastian Schrapp and Michael Wolff
University of Groningen - Department of Accounting and Auditing, University of Goettingen (Göttingen) and University of Göttingen
Downloads 522 (99,481)
Citation 1

Abstract:

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Value-based management; external institutions; empirical study; contingencies; firm performance

2.

Exploring Value-Based Management Sophistication - The Role of Potential Economic Benefits and Institutional Influences

Contemporary Accounting Research, Forthcoming
Number of pages: 52 Posted: 05 Nov 2015 Last Revised: 28 Feb 2018
Sebastian Firk, Torben Schmidt and Michael Wolff
University of Groningen - Department of Accounting and Auditing, University of Göttingen and University of Göttingen
Downloads 441 (121,772)
Citation 4

Abstract:

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Value-based Management, management accounting practices, practice variation, institutions

3.

Digital Anxiety in the Finance Function: Consequences and Mitigating Factors

Journal of Management Accounting Research, Forthcoming
Number of pages: 50 Posted: 13 May 2023
Sebastian Firk, Yannik Gehrke and Michael Wolff
University of Groningen - Department of Accounting and Auditing, University of Goettingen and University of Göttingen
Downloads 121 (420,493)

Abstract:

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Finance Function, Digital Transformation, Anxiety, Emotions

4.

Doing Well by Doing Good: Drivers of Firms’ Economic Motivation for Environmental Management Control System Implementation

Number of pages: 58 Posted: 12 Jan 2021
Jan Hennig, Sebastian Firk, Michael Wolff and Hülgen Coskun
University of Groningen, University of Groningen - Department of Accounting and Auditing, University of Göttingen and University of Goettingen (Göttingen)
Downloads 107 (460,674)
Citation 1

Abstract:

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Environmental management control system (EMCS), Environmental costs, Economic motivation, Environmental awareness, Institutional environment

5.

Can the Balanced Scorecard Help in Designing Conference Calls? The Effect of Balanced Information Composition on the Cost of Capital

European Accounting Review, Forthcoming
Number of pages: 54 Posted: 30 Jan 2020
Sebastian Firk, Jan Hennig and Michael Wolff
University of Groningen - Department of Accounting and Auditing, University of Groningen and University of Göttingen
Downloads 76 (572,249)
Citation 1

Abstract:

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earnings conference calls, cost of capital, balanced scorecard, textual analysis

6.

Credibility Signals from Soft Information: Evidence from Investor Reactions to Tone in Earnings Conference Calls

European Accounting Review, Forthcoming
Number of pages: 68 Posted: 02 Aug 2023
Jan Hennig, Sebastian Firk and Michael Wolff
University of Groningen, University of Groningen - Department of Accounting and Auditing and University of Goettingen (Göttingen)
Downloads 41 (764,776)

Abstract:

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Credibility signals, Soft information, Tone, Manager-specific communication, Conference call

7.

CFO Career Concerns and Strategic Decisions: An Empirical Analysis of M&As

https://doi.org/10.1080/09638180.2023.2291405 .
Number of pages: 79 Posted: 20 Dec 2023
University of Groningen - Department of Accounting and Auditing, University of Goettingen, affiliation not provided to SSRN and University of Goettingen (Göttingen)
Downloads 15 (991,440)

Abstract:

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Chief financial officer, career concerns, implicit career incentives, M&As, career horizon