Prof. Dr. Frank Schiemann
Prof. für BWL, insb. Unternehmensrechnung
Anschrift
Büro
Kontakt
Aktuelle Forschungsprojekte
- Disaggregation of earnings and earnings quality
- Measurement of organizational performance
- Disclosure decision - The case of the Carbon Disclosure Project
- Information asymmetry and corporate climate risk management
Publikationen
2021
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Baier, C., Göttsche, M., Hellmann, A., & Schiemann, F. (2021). Too Good To Be True: Influencing Credibility Perceptions with Signaling Reference Explicitness and Assurance Depth. Journal of Business Ethics, 1-20.
- Hamann, P. M., & Schiemann, F. (2021): Organizational performance as a set of four dimensions: An empirical analysis. In: Journal of Business Research, Volume 127, 45 - 65.
Veröffentlicht online am 29.01.2021 unter https://www.sciencedirect.com/science/article/pii/S0148296321000126.
2019
Reimsbach, D., Schiemann, F., Hahn, R., & Schmiedchen, E. (2019). In the eyes of the beholder: Experimental evidence on the contested nature of materiality in sustainability reporting. Organization & Environment, 33(4), 624-651.
2018
Sakhel, Alice & Schiemann, Frank (2018): Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting. In: European Accounting Review, veröffentlicht online am 18.10.2018. DOI
2017
Ott, C., / Schiemann, F. / Günther, T.. “Disentangling the determinants of the response and the publication decisions: The case of the Carbon Disclosure Project”. Journal of Accounting and Public Policy 36(1). (2017): S. 14-33.DOI
2016
Günther, E. / Günther, T. / Schiemann, F. / Weber, G.. “Stakeholder relevance for reporting - Explanatory factors of carbon disclosure”. Business & Society Vol. 55 No. 3. (2016): S. S. 361-397.DOI
2015
Hahn, R. / Reimsbach, D. / Schiemann, F.. “Organizations, climate change, and transparency: Reviewing the literature on carbon disclosure”. Organization & Environment Vol. 28 No. 01. (2015): S. S. 80 - 102.DOI
Schiemann, F. / Richter, K. / Günther, T.. “The relationship between recognized intangible assets and voluntary intellectual capital disclosure”. Journal of Applied Accounting Research Vol. 16 No. 02. (2015): S. S. 240 - 262.DOI
2013
Hamann, P. M. / Schiemann, F. / Bellora, L. / Günther, T. W.. “Exploring the Dimensions of Organizational Performance: A Construct Validity Study”. Organizational Research Methods Vol. 16 No. 01. (2013): S. S. 67 - 87.DOI
Schiemann, F. / Günther, T.. “Earnings predictability, value relevance, and employee expenses”. Vol. 48 No. 02. (2013): S. S. 149 - 172.DOI
2011
Schiemann, F. / Richter, K. / Günther, T.. “Voluntary disclosure of intellectual capital items in roadshows and investor conferences: An empirical analysis of DAX30‐companies”. Zeitschrift für Planung & Unternehmenssteuerung (Journal of Management Accounting and Control) Vol. 21 No. 03. (2011): S. S. 255 -275.DOI