Nico Lehmann

Humboldt University of Berlin - School of Business and Economics

Assistant Professor of Accounting

Unter den Linden 6, 10099 Berlin

Berlin, 10099

Germany

SCHOLARLY PAPERS

7

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CITATIONS

7

Scholarly Papers (7)

1.

Market-Based Evidence on the Usefulness of Corporate Governance Ratings

Number of pages: 51 Posted: 18 Apr 2012 Last Revised: 17 Jun 2015
Joerg-Markus Hitz and Nico Lehmann
University of Goettingen and Humboldt University of Berlin - School of Business and Economics
Downloads 660 (38,384)
Citation 1

Abstract:

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governance, CG rating technology, information intermediation, Tobin’s Q

2.

Real Effects in Anticipation of Mandatory Disclosures: Evidence from the European Union’s CSR Directive

Number of pages: 61 Posted: 11 Sep 2017 Last Revised: 28 Nov 2018
Peter Fiechter, Joerg-Markus Hitz and Nico Lehmann
University of Neuchatel - Institute of Financial Analysis, University of Goettingen and Humboldt University of Berlin - School of Business and Economics
Downloads 592 (44,400)
Citation 7

Abstract:

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corporate social responsibility (CSR), disclosure regulation, real effects, stakeholder reactions

Do Corporate Governance Analysts Matter? Evidence From the Expansion of Governance Analyst Coverage

Journal of Accounting Research, Forthcoming
Number of pages: 71 Posted: 16 May 2014 Last Revised: 05 Mar 2019
Nico Lehmann
Humboldt University of Berlin - School of Business and Economics
Downloads 470 (58,860)

Abstract:

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Information intermediaries, nonfinancial governance analysts, corporate governance ratings, ISS

Do Corporate Governance Analysts Matter? Evidence from the Expansion of Governance Analyst Coverage

Journal of Accounting Research, Vol. 57, No. 3, 2019
Posted: 03 Jul 2019
Nico Lehmann
Humboldt University of Berlin - School of Business and Economics

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information intermediaries; nonfinancial governance analysts; corporate governance ratings; ISS

4.

Empirical Evidence on the Role of Proxy Advisors in European Capital Markets

European Accounting Review, Forthcoming
Number of pages: 46 Posted: 01 Jul 2015 Last Revised: 08 Mar 2017
Joerg-Markus Hitz and Nico Lehmann
University of Goettingen and Humboldt University of Berlin - School of Business and Economics
Downloads 385 (75,632)

Abstract:

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Information intermediaries, proxy voting advisory, corporate governance

5.

A Missing Link? How Selection Effects Shape Evidence on the Market Benefits of Mandatory IFRS Adoption

Number of pages: 54 Posted: 02 Aug 2016 Last Revised: 21 Apr 2018
University of Goettingen, University of Goettingen and Humboldt University of Berlin - School of Business and Economics
Downloads 237 (128,255)

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Mandatory IFRS adoption, delistings, downlistings, oupt-outs, sample selection, correlated omitted variable, Worldscope

6.

The Role of Corporate Governance in Shaping Accruals Manipulation Prior to Acquisitions

Accounting and Business Research, Volume 46, Issue 4, 2016
Number of pages: 49 Posted: 04 Nov 2015 Last Revised: 17 Jan 2019
Nico Lehmann
Humboldt University of Berlin - School of Business and Economics
Downloads 8 (591,733)

Abstract:

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Accrual-based earnings management, corporate governance, share-based M&A transactions, managerial incentives

7.

Revisiting the Monitoring Role of Sovereign Wealth Funds

Number of pages: 76 Posted: 12 Apr 2017
Nico Lehmann and Almasa Sarabi
Humboldt University of Berlin - School of Business and Economics and Friedrich-Alexander-Universität Erlangen-Nuremberg (FAU)
Downloads 151

Abstract:

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Sovereign Wealth Funds, Norwegian Government Pension Fund Global, Institutional Ownership, Monitoring, Tobin's q, Exogenous Shock