A collection of empirical papers on corporate governance in Germany

The editorial team of the publishing house “Virtus Interpress” has updated the list of empirical papers published in Corporate Ownership and Control journal during last few years devoted to the questions of Corporate Governance in Germany.

We hope that the below-mentioned collection of papers will be useful for those scholars pursuing research in the field of corporate governance (specifically German issues):

  1. Braendle, U., Stiglbauer, M., Ababneh, K., & Dedousis, E. (2020). The impact of board diversity on firm performance – The case of Germany. Corporate Ownership & Control, 17(2), 183-193. http://doi.org/10.22495/cocv17i2art15
  2. Ratzinger-Sakel, N. V. S., & Theis, J. C. (2019). Does considering key audit matters affect auditor judgment performance? [Special issue]. Corporate Ownership & Control, 17(1), 196-210. http://doi.org/10.22495/cocv17i1siart4
  3. Krane, R. (2019). Conflict-handling during multinational audits: The internal auditor-auditee relationship. Corporate Ownership & Control, 16(3), 159-173. http://doi.org/10.22495/cocv16i3art13
  4. Gros, M., & Koch, S. (2018). Goodwill impairment test disclosures under IAS 36: Compliance and disclosure quality, disclosure determinants, and the role of enforcement. Corporate Ownership & Control, 16(1-1), 145-167. http://doi.org/10.22495/cocv16i1c1art4
  5. Behrmann, M., Ceschinski, W., & Scholand, M. (2018). Impact of ownership and pay structure on voluntary remuneration reporting: Evidence from Germany. Corporate Ownership & Control, 16(1), 19-32. http://doi.org/10.22495/cocv16i1art3
  6. Dobler, M., & Luckner, M. (2018). Risk disclosures, governance and ownership: Evidence from German non-listed firms. Corporate Ownership & Control, 15(4), 46-57. http://doi.org/10.22495/cocv15i4art4
  7. Ulrich, P., & Fibitz, A. (2018). Corporate governance mechanisms in family firms – A socioemotional wealth perspective. Corporate Ownership & Control, 15(3), 32-46. http://doi.org/10.22495/cocv15i3art3
  8. Velte, P. (2017). The link between audit committees, corporate governance quality and firm performance: A literature review. Corporate Ownership & Control, 14(4), 15-31. http://doi.org/10.22495/cocv14i4art2
  9. Salewski, M., Teuteberg, T., & Zülch, H. (2016). Short-term and long-term effects of IFRS adoption on disclosure quality and earnings management. Corporate Ownership & Control, 13(2-3), 556-579. http://dx.doi.org/10.22495/cocv13i2c3p6
  10. Bassen, A., Schiereck, D., & Thamm, C. (2016). Activist shareholders and the duration of supervisory board membership: Evidence for the German Aufsichtsra. Corporate Ownership & Control, 13(2-3), 521-531. http://dx.doi.org/10.22495/cocv13i2c3p3
  11. Papenfuβ, U., & Schmidt, C. (2016). Pay-performance relationship in German state-owned enterprises: Evidence and reflection for organizational success research with undistorted and “right” data [Conference issue]. Corporate Ownership & Control, 13(2), 336-350. http://dx.doi.org/10.22495/cocv13i2cLp3
  12. Boehm, J., Teuteberg, T., & Zülch, H. (2016). Frequency of and reasons for bargain purchases – Evidence from Germany [Conference issue]. Corporate Ownership & Control, 13(2), 313-328. http://dx.doi.org/10.22495/cocv13i2cLp1
  13. Froneberg, D., Kiesel, F., & Schiereck, D. (2015). Impact of supervisory board members’ professional background on banks’ risk-taking. Corporate Ownership & Control, 13(1-10), 1210-1227. http://dx.doi.org/10.22495/cocv13i1c10p8
  14. Velte, P. (2015). Development and current criticism of asset impairment in German tax accounting. Corporate Ownership & Control, 13(1-7), 756-768. http://dx.doi.org/10.22495/cocv13i1c7p3
  15. Kretzmann, C., Teuteberg, T., & Zülch, H. (2015). Comparability of reported cash flows under IFRS - Evidence from Germany [Special issue]. Corporate Ownership & Control, 12(4), 906-927. http://doi.org/10.22495/cocv12i4csp11
  16. Müller, S., Stawinoga, M., & Velte, P. (2015). Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany. Corporate Ownership & Control, 12(4-4), 506-5013. http://doi.org/10.22495/cocv12i4c4p8
  17. Freidank, C.-C., & Sassen, R. (2015). Simultaneous models for accounting policy optimization of stock corporations according to German commercial law. Corporate Ownership & Control, 12(2-1), 236-263. http://doi.org/10.22495/cocv12i2c1p5
  18. Freidank, C.-C., Bauer, I., & Sassen, R. (2014). Using matrix models for simultaneous tax planning and accounting policy optimization within the German legal area. Corporate Ownership & Control, 12(1-9), 848-861. http://doi.org/10.22495/cocv12i1c9p8
  19. Velte, P., & Eulerich, M. (2014). Determinants of executive board remuneration new insights from Germany. Corporate Ownership & Control, 11(4), 96-113. http://doi.org/10.22495/cocv11i4p7
  20. Euler, D. (2014). Standards on transparency of publicly listed corporations: Information owed to the public? Corporate Ownership & Control, 11(3-1), 184-192. http://doi.org/10.22495/cocv11i3c1p5
  21. Kühn, A.-L., Stiglbauer, M., & Zschäckel, E. (2013). Values-based management in cooperative banks: Balancing self-perception with public perception? [Special conference issue]. Corporate Ownership & Control, 10(3), 69-85. http://doi.org/10.22495/cocv10i3siart6
  22. Eulerich, M., Haustein, S., Zipfel, S., & Van Uum, C. (2013). The publication landscape of German corporate governance research: A bibliometric analysis. Corporate Ownership & Control, 10(2-4), 661-673. http://doi.org/10.22495/cocv10i2c4art1
  23. Stiglbauer, M. (2011). Does the well governed firm perform better? Regulatory implications for SMEs in the financial sector [Conference issue]. Corporate Ownership & Control, 8(2), 30-36. http://doi.org/10.22495/cocv8si1p3
  24. Velte, P. (2011). The link between audit committees and corporate governance quality a normative and empirical overview for the US- and German capital market. Corporate Ownership & Control, 8(2), 5-13. http://doi.org/10.22495/cocv8i2sip1
  25. Pronobis, P., Schwetzler, B., Sperling, M., & Zuelch, H. (2009). The development of earnings quality in Germany and its implication for further research. A quantitative empirical analysis of German listed companies between 1997 and 2006. Corporate Ownership & Control, 7(1-4), 434-455. http://doi.org/10.22495/cocv7i1c4p2
  26. Freidank, C.-C., Velte, P., & Weber, S. C. (2009). The auditor as an element of in- and external corporate governance theoretical findings in the German two tier system. Corporate Ownership & Control, 7(1-1), 168-172. http://doi.org/10.22495/cocv7i1c1p2
  27. Freidank, C.-C., Velte, P., & Weber, S. C. (2009). The significance of R&D reporting as an element of corporate governance: Normative implications and empirical evidence from Germany [Special issue]. Corporate Ownership & Control, 6(4), 503-508. http://doi.org/10.22495/cocv6i4sip1
  28. Weissenberger-Eibl, M. A., & Spieth, P. (2009). Ownership structure and corporate governance code: The case of family business enterprises in Germany. Corporate Ownership & Control, 6(4-3), 382-390. http://doi.org/10.22495/cocv6i4c3p4
  29. Bassen, A., Prigge, S., & Zöllner, C. (2009). Behind broad corporate governance aggregates: A first look at single provisions of the German corporate governance code. Corporate Ownership & Control, 6(3-3), 388-406. http://doi.org/10.22495/cocv6i3c3p4
  30. Kohlert, D., Oehler, A., & Wendt, S. (2009). The agency dilemma of investment fund management. Corporate Ownership & Control, 6(3-2), 283-292. http://doi.org/10.22495/cocv6i3c2p3
  31. Ernstberger, J. (2008). The value relevance of accounting data according to IFRS and US GAAP: The case of Germany. Corporate Ownership & Control, 6(3-1), 177-195. http://doi.org/10.22495/cocv6i3c1p2
  32. Graf, A., & Stiglbauer, M. (2008). Measuring corporate governance in Germany: An integrated framework on compliance and transparency & disclosure. Corporate Ownership & Control, 6(2-4), 456-466. http://doi.org/10.22495/cocv6i2c4p4
  33. Kuklinski, J., & Schiereck, D. (2007). Long-run performance of initial public offerings in the German stock market: The family business experience 1977 to 1998. Corporate Ownership & Control, 4(4-3), 357-396. http://doi.org/10.22495/cocv4i4c3p3
  34. Werner, J. R., & Zimmermann, J. (2006). Disclosure of individualized executive compensation figures: An empirical analysis of compliance with the German corporate governance code. Corporate Ownership & Control, 4(1), 106-112. http://doi.org/10.22495/cocv4i1p8
  35. Mintz, S. M. (2006). A comparison of corporate governance systems in the U.S., UK and Germany. Corporate Ownership & Control, 3(4), 24-34. http://doi.org/10.22495/cocv3i4p12
  36. Bassen, A., Kleinschmidt, M., & Zöllner, C. (2006). Corporate governance of German growth companies. Empirical analysis of the corporate governance quality and the structure of supervisory boards of companies listed on TEC-DAX. Corporate Ownership & Control, 3(3), 128-137. http://doi.org/10.22495/cocv3i3p10
  37. Haller, A., Ernstberger, J., & Kraus, C. (2006). Extraterritorial impacts of the Sarbanes-Oxley act on external corporate governance – Current evidence from a German perspective. Corporate Ownership & Control, 3(3), 113-127. http://doi.org/10.22495/cocv3i3p9
  38. Möslein, F. LL. M. (2006). Towards an organisational law of the polycorporate enterprise? A comparative analysis. Corporate Ownership & Control, 3(2-1), 174-190. http://doi.org/10.22495/cocv3i2c1p3
  39. Steger, T., & Hartz, R. (2005). On the way to “good” corporate governance? A critical review of the German debate. Corporate Ownership & Control, 3(1), 9-16. http://doi.org/10.22495/cocv3i1p1