Information Content of Corporate Social Responsibility Disclosures in Europe: An Institutional Perspective
For a sample of STOXX Europe-600 constituents and a reporting period of nine years Stéphanie Mittelbach-Hörmanseder (WU) investigated together with Katrin Hummel (University of Zurich) und Margarethe Rammerstorfer (WU Vienna) the role of the institutional environment on the value relevance of corporate social responsibility (CSR) disclosures in firms’ annual reports. Using textual analysis, they construct topic-specific disclosures measures that examine the prevalence of CSR topics with respect to the EU CSR directive, namely environmental, social and employee matters, human rights, and anti-corruption and bribery.
You can download the complete paper here!
Research Initiative Business Valuation
On March 26th 2019, the research initiative Business Valuation, Accounting and Auditing took place at the WU. The following topics were discussed: „Wie erkennen und gestalten die Vorsitzenden von Prüfungsausschüssen die Prüfungsqualität: Eine empirische Studie“ und „Erfahrungen aus der Praxis“. (only in German)
More topics can be found here! (only in German)
Here are some impressions of the event.
Wiener Bilanzrechtstage 2019
The „Wiener Bilanzrechtstage“ took place on 26 and 27 of April. You will find pictures of the event shortly on our website.
Annual Report 2017/18
You can find the current report here! (only in German) Download