Nico Lehmann

Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)

Assistant Professor in Accounting

P.O. Box 1738

3000 DR Rotterdam, NL 3062 PA

Netherlands

SCHOLARLY PAPERS

9

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13

CROSSREF CITATIONS

10

Scholarly Papers (9)

1.

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

Number of pages: 82 Posted: 11 Sep 2017 Last Revised: 24 Nov 2019
Peter Fiechter, Joerg-Markus Hitz and Nico Lehmann
University of Neuchatel - Institute of Financial Analysis, University of Goettingen and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 1,525 (17,294)
Citation 13

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

2.

Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union’s CSR Directive

Journal of Accounting Research, Forthcoming
Number of pages: 74 Posted: 20 Nov 2020 Last Revised: 07 Mar 2022
Peter Fiechter, Joerg-Markus Hitz and Nico Lehmann
University of Neuchatel - Institute of Financial Analysis, University of Goettingen and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 1,098 (28,145)
Citation 6

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Corporate social responsibility (CSR); disclosure regulation; real effects; Directive 2014/95; European Union (EU); Non-financial reporting directive (NFRD)

3.

The Role of Corporate Social Responsibility (CSR) Information in Supply-Chain Contracting: Evidence from the Expansion of CSR Rating Coverage

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 78 Posted: 24 Mar 2021 Last Revised: 25 Jul 2022
Nanyang Technological University, University of Neuchatel - Institute of Financial Analysis, University of Goettingen and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 718 (50,857)

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Corporate social responsibility (CSR), information comparability, supply chain contracting, third-party data vendors

4.

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 Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 702 (52,139)
Citation 1

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

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
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 563 (68,339)
Citation 3

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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
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)

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

6.

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 Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 456 (89,436)
Citation 4

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Information intermediaries, proxy voting advisory, corporate governance

7.

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 Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 263 (162,899)

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

8.

Revisiting the Monitoring Role of Sovereign Wealth Funds

Number of pages: 76 Posted: 12 Apr 2017 Last Revised: 25 Aug 2019
Nico Lehmann and Almasa Sarabi
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Friedrich-Alexander-Universität Erlangen-Nuremberg (FAU)
Downloads 210 (202,054)

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

9.

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
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 19 (709,120)

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