Florian Habermann

Catholic University of Eichstaett-Ingolstadt - Ingolstadt School of Management

Auf der Schanz 49

Ingolstadt, 85049

Germany

SCHOLARLY PAPERS

7

DOWNLOADS

978

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (7)

1.

Materiality as a Double-Edged Sword: Real effects of SASB Sustainability Topics

Number of pages: 55 Posted: 18 Jan 2023 Last Revised: 13 Nov 2023
Catholic University of Eichstaett-Ingolstadt, University of California, Davis - Graduate School of Management, Catholic University of Eichstaett-Ingolstadt - Ingolstadt School of Management, University of Bamberg and University of Hamburg - Faculty of Business, Economics, and Social Sciences
Downloads 774 (61,912)

Abstract:

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Event study, SASB, materiality map, real effects, sustainability disclosure, sustainability incidents.

2.

The Abnormal Tone of CEO Letters in ESG Reports: What Does it Tell us about Future ESG and Financial Performance?

Number of pages: 37 Posted: 27 Mar 2024
University of Hamburg, University of Hamburg and Catholic University of Eichstaett-Ingolstadt - Ingolstadt School of Management
Downloads 132 (401,854)

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tone, abnormal tone, textual analysis, CEO letter, ESG reporting, financial reporting

3.

The Materiality of Non-financial Tax Disclosure: Experimental Evidence

Journal of International Accounting, Auditing and Taxation, Forthcoming
Number of pages: 60 Posted: 10 Mar 2022 Last Revised: 16 Oct 2023
Florian Habermann
Catholic University of Eichstaett-Ingolstadt - Ingolstadt School of Management
Downloads 72 (601,505)

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Tax disclosure; Non-financial reporting; Corporate social responsibility; Factorial survey experiment

4.

The New EU Sustainable Strategy and Accounting Practice - Ex-ante Corporate and Auditor Perspectives from Germany

Posted: 22 Apr 2022
Felix Fischer, Florian Habermann and Isabel Mireia Scheucher
Catholic University of Eichstaett-Ingolstadt - Ingolstadt School of Management, Catholic University of Eichstaett-Ingolstadt - Ingolstadt School of Management and Catholic University of Eichstaett-Ingolstadt - Ingolstadt School of Management

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Corporate sustainability reporting directive, EU taxonomy, non-financial accounting, non-financial reporting, sustainable finance

5.

Corporate Social Performance and Over-investment. Evidence from Germany

Journal of Global Responsibility, Forthcoming
Posted: 09 Jun 2021
Florian Habermann
Catholic University of Eichstaett-Ingolstadt - Ingolstadt School of Management

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6.

Corporate Social Performance and the Likelihood of Bankruptcy: Evidence from a Period of Economic Upswing

Posted: 08 Jun 2021
Florian Habermann and Felix Fischer
Catholic University of Eichstaett-Ingolstadt - Ingolstadt School of Management and Catholic University of Eichstaett-Ingolstadt - Ingolstadt School of Management

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Bankruptcy Likelihood, Corporate Social Performance

7.

Revealing the Social Pillar under the Lens of Materiality: Corporate Social Performance, Corporate Financial Performance, and Organizational Benefits

Posted: 08 Jun 2021
Florian Habermann
Catholic University of Eichstaett-Ingolstadt - Ingolstadt School of Management

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Corporate Social Performance (CSP), Materiality, Organizational Benefits, Corporate Financial Performance (CFP)