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Verena Braun

University of Zurich - Department of Business Administration

Rämistrasse 71

Zurich, CH-8006

Switzerland

  • University of Zurich - Department of Business Administration

SCHOLARLY PAPERS

2

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370

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Scholarly Papers (2)

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1.

Real Effects of Subjectivity in Measuring Fair Values

This paper has been accepted for publication in Journal of Accounting Research
Number of pages: 44 Posted: 11 Dec 2023 Last Revised: 14 Feb 2026
Verena Braun, Robert F. Göx, Felix P. Niggemann and Ulrich Schäfer
University of Zurich - Department of Business Administration, University of Zurich - Managerial Accounting, University of Zurich and University of Graz
Downloads 271 (287,269)

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fair value measurement, subjectivity, information precision, investment efficiency

2.

Sustainability Through Sustainability-Linked Bonds: Do they Provide Effective Incentives?

Number of pages: 37 Posted: 06 Dec 2025 Last Revised: 19 Jun 2026
Verena Braun and Patricia Ruffing-Straube
University of Zurich - Department of Business Administration and University of Zurich - Department of Business Administration
Downloads 99 (765,566)

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Sustainability-Linked Bonds, Sustainability-Linked Financing, Sustainability Incentives, Penalty, Accounting, Debt Contracting