Forschung / Research
My research interest focuses on the quantitative empirical analysis of research questions on corporate disclosures and their use by external stakeholders (see figure, based on Ott, C., Schmidt, U. and Günther, T. (2014)) as well as on anchoring sustainability in the planning, management, and control of companies.
Companies are characterized by principal-agent conflicts. On the one hand, internal information asymmetries exist between management (principal) and employees (agent), on the other hand, external information asymmetries between management (agent) and external stakeholders (principal). In order to make or assess decisions,
finanzielleUnternehmensberichterstattung / Non-financial corporate disclosure
wertorientiertesControlling / Sustainable value-based management control