Florian Habermann

Catholic University of Eichstaett-Ingolstadt - Ingolstadt School of Management

Auf der Schanz 49

Ingolstadt, 85049

Germany

  • Catholic University of Eichstaett-Ingolstadt - Ingolstadt School of Management

SCHOLARLY PAPERS

6

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250

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Scholarly Papers (6)

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1.

Materiality Indications as a Double-Edged Sword: Real Effects of Sustainability Disclosure Standards

Number of pages: 56 Posted: 18 Jan 2023 Last Revised: 25 Apr 2023
Max Goettsche, Florian Habermann, Frank Schiemann and Theresa Spandel
Catholic University of Eichstaett-Ingolstadt, Catholic University of Eichstaett-Ingolstadt - Ingolstadt School of Management, University of Bamberg and University of Hamburg - Faculty of Business, Economics, and Social Sciences
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SASB, Materiality, ESG incidents, Real effects, Event study

2.

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: 02 May 2023
Florian Habermann
Catholic University of Eichstaett-Ingolstadt - Ingolstadt School of Management
Downloads 12 (887,348)

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

3.

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

4.

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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5.

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

6.

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)