Gap-Assessment zur Klimaberichterstattung am deutschen Kapitalmarkt

Year: 2023

Type: Professional Journal

Journal: Der Betrieb

Publication Information

TRR 266 researchers

Katharina Hombach Goethe University Frankfurt

Katharina Hombach is Assistant Professor of Accounting at Frankfurt School of Finance & Management. Her research focuses on mandatory disclosure, in particular the economic consequences of disclosure regulation. Her work has been presented at national and international conferences.

Inga Elise Meringdal Goethe University Frankfurt

Maximilian Müller University of Cologne

Max Müller joined the University of Cologne as Professor of Accounting in June 2022. Prior to that, he was Associate Professor of Accounting at ESMT Berlin and on the faculty of WHU – Otto Beisheim School of Management and a visiting scholar at the University of Chicago Booth School of Business.
Max Müller has published several research papers in leading finance and accounting journals with a focus on disclosure (regulation) and taxation in capital markets. He serves on the editorial board of the European Accounting Review and enjoys contributing his expertise to practice, e.g., by advising a quantitative asset management firm.

Thorsten Sellhorn LMU Munich

Thorsten Sellhorn is Director of the Institute for Accounting, Auditing and Analysis at Ludwig-Maximilians-University (LMU) of Munich. His research interests include International Financial Reporting Standards (IFRS), the role of accounting information in capital markets as well as accounting quality and earnings management. His research is published in leading international journals like Management Science, The Accounting Review, European Accounting Review, Review of Accounting Studies and Abacus. He is a co-author of a leading German textbook on international accounting, Internationale Rechnungslegung, and is president (2019-2021) of the European Accounting Association (EAA).

Victor Wagner LMU Munich

External researchers

Charlotte-Louisa Donau

Start Page

465

End Page

472

Volume Number

DOI

DOI Link

Cite this article as

Donau, C., Hombach, K., Meringdal, I., Müller, M., Sellhorn, T., Wagner, V. (2023). Gap-Assessment zur Klimaberichterstattung am deutschen Kapitalmarkt. Der Betrieb, 09, 465-472.

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