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Schmalenbach Business Review OnlineFirst articles

07.03.2019 | Original Article

Non-GAAP Reporting and Debt Market Outcomes: Evidence from Regulation G

We exploit the introduction of Regulation G (RegG) by the U.S. Securities and Exchange Commission (SEC) in 2003 to study the association between non-GAAP earnings disclosure and debt market outcomes. Specifically, we focus on a subset of 199 S&P …

20.02.2019 | Original Article

Mandating the Sustainability Disclosure in Annual Reports—Evidence from the United Kingdom

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 …

20.12.2018 | Original Article

Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence

This paper discusses targeted transparency regulation by securities regulators: corporate disclosure regulation aimed at nudging firms towards changing their business activities in socially desirable ways. Using Corporate Social Responsibility …

14.12.2018 | Comment Open Access

Implementing the Task Force on Climate-related Financial Disclosures Recommendations: An Assessment of Corporate Readiness

We conducted a type of “field experiment” in September 2017 to evaluate how difficult it will be for companies to implement the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). We examined the disclosures of 15 of …

14.12.2018 | Comment

Sustainability Reporting: A Critical Assessment of the E.U. CSR Directive and Its German Implementation from a Human Rights Perspective

In the light of growing legislation on company disclosure of ecological and social information such as the US Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd Frank Act) from 2010, the UK Modern Slavery Act 2015 and the recent EU …

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Über diese Zeitschrift

Schmalenbach Business Review (SBR) publishes original and innovative research that is of wide interest to business research and practice. Its scope includes all major areas, such as accounting and taxes, finance, marketing, organizations, management, and digital business, but is also open to further subjects that promote a better understanding business practice. SBR welcomes articles that use rigorous theoretical and empirical research methodologies to establish their results. All papers are subject to double-blind peer review.

SBR started in 2000 as the international edition of the oldest and most respected German-language business journal Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (ZfbF). In keeping with tradition, it champions the stance that taking a broader perspective and monitoring advances in all business areas are necessary to successfully meeting the challenges of business practice. SBR and ZfbF are the official journals of the Schmalenbach-Gesellschaft für Betriebswirtschaft e. V.

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