TY - CHAP A1 - Rötzel, Peter A1 - Pedell, Burkhard T1 - Incentive Regulation's Effects on Electricity Companies' Management, Processes, and Organisation: Evidence from the German Electricity Sector T2 - 9th Conference on Applied Infrastructure Research, Berlin, 8-9 October, 2010 KW - Elektrizitätswirtschaft KW - Elektrizitätsversorgungsnetz KW - Regulierung KW - Anreiz Y1 - 2010 ER - TY - CHAP A1 - Rötzel, Peter T1 - Hedonic Prices in the German Market for Mobile Phones T2 - International Telecommunications Conference in association with the 31st EARIE Annual Conference, Berlin, 2-5 September 2004 KW - Mobilfunkmarkt KW - Telekommunikationsmarkt KW - Hedonischer Preis Y1 - 2004 VL - 15 ER - TY - CHAP A1 - Pedell, Burkhard A1 - Rötzel, Peter T1 - § 7 Strukturelle Separierung BT - Kommentar T2 - Telekommunikationsgesetz KW - Deutschland Telekommunikationsgesetz 2004 Y1 - 2018 SN - 978-3-406-62086-7 ER - TY - GEN A1 - Pasckert, Andreas A1 - Rötzel, Peter T1 - "Structure Follows Strategy" - Implikationen und Chancen der SAP S/4HANA-Einführung für die Unternehmensstrategie T2 - ROI Manager KW - SAP S/4HANA Y1 - 2018 UR - https://www.roi.de/roi-dialog/roi-dialog-ausgabe-53/details/news/structure-follows-strategy-2/ ER - TY - CHAP A1 - Hummel, Katrin A1 - Rötzel, Peter T1 - Mandating the Disclosure of Substainability Information in Annual Reports - Evidence from the Companies Act 2006 Regulations 2013 T2 - Annual Congress of the European Accounting Association N2 - This study investigates the sustainability disclosure effects of the introduction of the Companies Act 2006 Regulations 2013 in the United Kingdom. The regulation mandates the disclosure of information on greenhouse gas emissions, gender distribution and human rights issues. We examine two research questions: first, whether firms increased disclosure on the mandated topics after the regulation became effective relative to a control group, and second, whether a potential increase in disclosure is moderated by firms’ reporting incentives, namely, firms’ capital market visibility, growth orientation, governance structure, prior voluntary sustainability disclosure levels and critical media coverage. Our sample consists of the FTSE-350 firms and a matched control group of US firms. We use textual analysis to assess the disclosure of the mandated sustainability topics in firms’ annual reports. Specifically, we examine two types of disclosure, namely, the disclosure of the mandated key performance indicators and the narrative disclosure. Our results reveal a significant increase for both types of disclosure relative to the control group. Overall, this treatment effect tends to be smaller for firms with higher reporting incentives, i.e., reporting incentives mitigate the regulatory effect. Taken together, our results suggest that both standards and reporting incentives shape firms’ sustainability disclosure level. KW - Großbritannien, Companies Act 2006 KW - Bericht KW - Nachhaltigkeit Y1 - 2018 U6 - https://doi.org/10.2139/ssrn.3277478 IS - 41 ER - TY - CHAP A1 - Rötzel, Peter A1 - Pedell, Burkhard T1 - The Effect of Relative Performance Information on Creative Performance and Effort Allocation in a Multi-Task-Enviroment: Evidence from Experimental Research with Creativity-Based Pay and Real-Time Feedback T2 - ENEAR Conference KW - Leistungslohn Y1 - 2019 ER - TY - CHAP A1 - Rötzel, Peter A1 - Pedell, Burkhard T1 - Incentive Regulation, Perceived Uncertainty, Investment Behavior, and Coporate Management: Evidence from the German Electricity Sector T2 - 40th EARIE Annual Conference - Évora, Portugal | 30 August – 1 September 2013 KW - Elektrizitätswirtschaft KW - Investitionsverhalten KW - Management Y1 - 2013 ER - TY - CHAP A1 - Hummel, Katrin A1 - Rötzel, Peter T1 - Why the Boss Matters: On the Superior's Influence on Intrinsic and Extrinsic Motivation in Public Service T2 - 36th Annual Congress of the European Accounting Association, Paris, 6-8 May 2013 KW - Öffentlicher Dienst KW - Führungskraft Y1 - 2013 ER - TY - CHAP A1 - Rötzel, Peter T1 - Too Much Truth - The Impact of Strategic Information Load T2 - 36 th Annual Congress of the European Accounting Association, Paris, 6-8 May 2013 KW - Rechnungslegung KW - Informationsgehalt Y1 - 2013 ER - TY - CHAP A1 - Rötzel, Peter A1 - Fehrenbacher, Dennis T1 - Enterprise Social Media and Control System Design T2 - 41st Annual Congress of the European Accounting Association, Milan, 30 May - 1 June 2018 KW - Rechnungslegung KW - Social Media Y1 - 2018 ER -