Arcisstrasse 21
Munich, DE 80333
Germany
Technische Universität München (TUM)
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Disclosure of non-financial information, greenhouse gas emissions, real effects
Disclosure of non-financial information; mandatory disclosure, greenhouse gas emissions; real effects
Disclosure of non-financial information, mandatory disclosure, greenhouse gas emissions, real effects
homophily; distancing; auditor dyad; concurring auditor; lead auditor
auditor expertise; model of domain learning; audit quality; auditor reputation
Universal Demand laws, shareholder rights, shareholder litigation, litigation risk, capital structure, financing decisions
Capital structure, quarterly reporting, Interim Management Statements, disclosure frequency, financial leverage