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Corporate Governance-Welchen Beitrag können Controller Leisten?

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  • Bernhard Hirsch
  • Mascha Sorg

Abstract

This paper analyses how German controllers (management accountants) are involved in Corporate Governance activities. Therefore conceptual work and empirical research was done. The empirical results show that Controllers successfully help the management fulfil the corporate governance demands. Copyright Springer-Verlag 2006

Suggested Citation

  • Bernhard Hirsch & Mascha Sorg, 2006. "Corporate Governance-Welchen Beitrag können Controller Leisten?," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 17(2), pages 201-221, June.
    • Handle: RePEc:spr:metrik:v:17:y:2006:i:2:p:201-221
    DOI: 10.1007/s00187-006-0166-6
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    References listed on IDEAS

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    1. James W. Wansley & Terrence M. Clauretie, 1985. "The Impact Of Creditwatch Placement On Equity Returns And Bond Prices," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 8(1), pages 31-42, March.
    2. Griffin, Paul A & Sanvicente, Antonio Z, 1982. "Common Stock Returns and Rating Changes: A Methodological Comparison," Journal of Finance, American Finance Association, vol. 37(1), pages 103-119, March.
    3. Hand, John R M & Holthausen, Robert W & Leftwich, Richard W, 1992. "The Effect of Bond Rating Agency Announcements on Bond and Stock Prices," Journal of Finance, American Finance Association, vol. 47(2), pages 733-752, June.
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    1. Inge Wulf & Jens Niemöller & Natalia Rentzsch, 2014. "Development toward integrated reporting, and its impact on corporate governance: a two-dimensional approach to accounting with reference to the German two-tier system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 25(2), pages 135-164, October.

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