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  <doc>
    <id>485</id>
    <completedYear>2018</completedYear>
    <publishedYear/>
    <thesisYearAccepted/>
    <language>eng</language>
    <pageFirst/>
    <pageLast/>
    <pageNumber/>
    <edition/>
    <issue/>
    <volume/>
    <type>doctoralthesis</type>
    <publisherName/>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>2018-12-12</completedDate>
    <publishedDate>2018-12-12</publishedDate>
    <thesisDateAccepted>2018-10-25</thesisDateAccepted>
    <title language="eng">Essays on Corporate Social Responsibility [cumulative dissertation]</title>
    <abstract language="eng">This dissertation comprises three empirical essays on corporate social responsibility (CSR). The first essay critically assesses an empirical quasi-experiment based on the Russell 1000/2000 index assignments. The second essay investigates the effects of institutional investors on CSR. The third essay finds that ESG risks are associated with negative long-run stock returns. Collectively, the three essays provide evidence that CSR increases shareholder value if CSR prevents incidents.</abstract>
    <abstract language="deu">Die vorliegende Dissertation umfasst drei empirische Aufsätze zum Themengebiet Corporate Social Responsibility (CSR). Der erste Aufsatz ist eine kritische Würdigung eines empirischen Quasi-Experiments, das auf den Russell 1000/2000 Indizes basiert. Der zweite Aufsatz untersucht die Auswirkungen von institutionellen Investoren auf CSR. Der dritte Aufsatz stellt fest, dass ESG Risiken langfristig zu negativen Aktienrenditen führen. Zusammenfassend zeigen die drei Aufsätze, dass CSR positive Auswirkungen auf den Shareholder Value hat, sofern CSR das Risiko von negativen Firmenereignissen reduziert.</abstract>
    <identifier type="urn">urn:nbn:de:bvb:824-opus4-4855</identifier>
    <enrichment key="KlasseRvk">QK 620 Kapitalmarkt</enrichment>
    <enrichment key="review.accepted_by">2</enrichment>
    <licence>Keine Lizenz - es gilt das deutsche Urheberrecht</licence>
    <author>Simon Gloßner</author>
    <subject>
      <language>deu</language>
      <type>swd</type>
      <value>Corporate Social Responsibility</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>swd</type>
      <value>Kapitalmarktforschung</value>
    </subject>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>Corporate social responsibility</value>
    </subject>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>Institutional investors</value>
    </subject>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>ESG risks</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>swd</type>
      <value>Institutioneller Anleger</value>
    </subject>
    <collection role="ddc" number="330">Wirtschaft</collection>
    <collection role="jel" number="G11">Portfolio Choice; Investment Decisions</collection>
    <collection role="jel" number="G14">Information and Market Efficiency; Event Studies</collection>
    <collection role="jel" number="G23">Pension Funds; Other Private Financial Institutions</collection>
    <collection role="jel" number="G30">General</collection>
    <collection role="jel" number="M14">Corporate Culture; Social Responsibility</collection>
    <collection role="institutes" number="">Wirtschaftswissenschaftliche Fakultät</collection>
    <thesisPublisher>Katholische Universität Eichstätt-Ingolstadt</thesisPublisher>
    <thesisGrantor>Katholische Universität Eichstätt-Ingolstadt</thesisGrantor>
    <file>https://opus4.kobv.de/opus4-ku-eichstaett/files/485/Gloßner Abstracts.pdf</file>
  </doc>
  <doc>
    <id>449</id>
    <completedYear>2018</completedYear>
    <publishedYear/>
    <thesisYearAccepted/>
    <language>eng</language>
    <pageFirst/>
    <pageLast/>
    <pageNumber/>
    <edition/>
    <issue/>
    <volume/>
    <type>doctoralthesis</type>
    <publisherName/>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>2018-02-22</completedDate>
    <publishedDate>2018-02-22</publishedDate>
    <thesisDateAccepted>2018-02-07</thesisDateAccepted>
    <title language="eng">Accounting and society: a holistic perspective on corporate social responsibility [cumulative dissertation]</title>
    <abstract language="eng">This dissertation comprises three empirical studies on corporate social responsibility (CSR). The first study examines how an exogenous increase in agency problems affects CSR investment decisions. The second study examines whether the value relevance of CSR reporting is affected by customer profile differences. The third study examines how national culture shapes several fundamental corporate decisions determining the credibility of CSR reports. Collectively, the three studies provide novel and holistic evidence on why managers pursue CSR.&#13;
&#13;
1. Steindl, T., Hellmann, A. and Goettsche M. 2017. Building a social empire? Managerial preferences, shareholder litigation, and corporate social responsibility. Working Paper.&#13;
&#13;
2. Goettsche, M., Steindl T. and Gietl S. 2016. Do customers affect the value relevance of corporate social responsibility reporting? Empirical evidence on stakeholder interdependence. Business Strategy and the Environment 25(3): 149-164.&#13;
&#13;
3. Steindl, T. 2017. Cultural rule orientation, legal institutions, and the credibility of corporate social responsibility reports. Working Paper.</abstract>
    <abstract language="deu">Die vorliegende Dissertation umfasst drei empirische Studien zum Themengebiet unternehmerische Nachhaltigkeit. Die erste Studie untersucht, inwiefern sich sog. Agency-Probleme in Unternehmen auf Nachhaltigkeitsinvestitionen auswirken. Die zweite Studie untersucht, ob das Konsumentenprofil eines Unternehmens die Wertrelevanz der Nachhaltigkeitsberichterstattung beeinflusst. Die dritte Studie untersucht, inwiefern die Kultur eines Landes Unternehmensentscheidungen hinsichtlich der Verlässlichkeit von Nachhaltigkeitsberichten beeinflusst. In ihrer Gesamtheit liefern die drei empirischen Studien neuartige und holistische Ergebnisse, die die Frage beantworten, warum Manager Nachhaltigkeitsziele verfolgen.&#13;
&#13;
1. Steindl, T., Hellmann, A. and Goettsche M. 2017. Building a social empire? Managerial preferences, shareholder litigation, and corporate social responsibility. Arbeitspapier.&#13;
&#13;
2. Goettsche, M., Steindl T. and Gietl S. 2016. Do customers affect the value relevance of corporate social responsibility reporting? Empirical evidence on stakeholder interdependence. Business Strategy and the Environment 25(3): 149-164. &#13;
&#13;
3. Steindl, T. 2017. Cultural rule orientation, legal institutions, and the credibility of corporate social responsibility reports. Arbeitspapier.</abstract>
    <identifier type="urn">urn:nbn:de:bvb:824-opus4-4492</identifier>
    <enrichment key="review.accepted_by">2</enrichment>
    <licence>Keine Lizenz - es gilt das deutsche Urheberrecht</licence>
    <author>Tobias Steindl</author>
    <subject>
      <language>deu</language>
      <type>swd</type>
      <value>Corporate Social Responsibility</value>
    </subject>
    <collection role="ddc" number="3">Sozialwissenschaften</collection>
    <collection role="institutes" number="">Wirtschaftswissenschaftliche Fakultät</collection>
    <thesisPublisher>Katholische Universität Eichstätt-Ingolstadt</thesisPublisher>
    <thesisGrantor>Katholische Universität Eichstätt-Ingolstadt</thesisGrantor>
    <file>https://opus4.kobv.de/opus4-ku-eichstaett/files/449/Book_of_Abstracts_Steindl.pdf</file>
  </doc>
</export-example>
