„… is also evident from management reportsof German Big 4 audit firms. For instance, in their 2021 …” „… personnel retention.6 Humancapital management in audit firms is unique because audit firms continu‐1 Cf …” „… has documented that audit firms’ broad human capital –and its management – matter for audit quality …”

„… materialitystandards and materiality guidance of the eight largest international pub‐lic accounting firms. The current …” „… U.S. international public accounting firms and 34partners from five Norwegian international public …” „… accounting firms aboutmateriality and a recently detected misstatement.There is a growing body of research …”

„… asgeneral management advice or tax consultancy that are not a part of thefinancial statement audit (Firth …” „… client firm to exert influ‐ence over auditors’ decisions (Ferguson et al., 2004; Frankel et al., 2002 …” „… NAFand audit quality measured as going concern opinions. For private firms inSweden, Svanström (2013 …”

„… Prüfungs‐mandats als Folge eines aus Sicht des Managements nicht gewünschtenPrüfungsurteils, vor dem Hintergrund …” „… BruttoanlagevermögenROAt Return on Assets15 Vgl. Quick/Wiemann (2011), S. 921.16 Siehe Kothari/Leone/Wasley (2005), S …” „… Logarith‐mus der BilanzsummeROA Return on Assets (Ertragslage), definiert als Ergebnis vor Zin‐sen und Steuern …”

„… ., Marston, R. C., & Hayt, G. (1998). Survey of Financial Risk Management by U.S. Non-Financial Firms …” „… . (2023). How Do Firms Manage Their Foreign Exchange Exposure? Journal of Risk and Financial Management …” „… ). Information, Trading, and Volatil­ity: Evidence from Firm­Specific News. The Review of Financial Studies, 32(3 …”

„… operationalized into applicable rules, the framework established in the EU Taxonomy. These require firm …” „… sustainability reporting standards (ESRS). That means firms would apply the standards, using the commission’s 4 …” „… sustainability or resulting in management discussions about standardizing sustainability reporting, as banks in …”

„… 2001, 424) Das Unternehmen ist in diesem Sinne ein „nexus of firm-specific assets that have been …” „… of financial and knowledge investors in firm-specific assets which cannot be contracted ex ante …” „… management over the quasi-rents generated by a firm“ (Zingales 1998, 498). Die meisten Ökonomen gehen …”

„… interpretiert werden.1 In der Studie von Danzon et al. (2007) wird dementsprechend gezeigt, dass eher Firmen mit …” „… on total assets“). Werden die, intangibles Kapital generierenden, Forschungsinvestitionen aktiviert …” „… , gemessen an Umsatz und Beschäftigtenzahl, sie deutlich kleiner sind als die anderen Firmen in dieser Liga …”

„… .Brown, David C./Davies, Shaun William. Moral hazard in active asset management, Journal of Financial …” „… , Benjamin. Under new management: Share ownership and the rise of UK asset manager capitalism, Common-Wealth …” „… : From „Firm-specific“ to „Systematic Risk“ Proxy Campaigns (and how to enable them), Brooklyn Jour­nal …”

„… Umsetzung der zweiten Aktionärsrech­terichtlinieAuM Assets under ManagementBaFin Bundesanstalt für …” „… JustizBVI Bundesverband Investment und Asset Manage­mentC.F.R. Code of Federal RegulationsCEO Chief …” „… (Investment Firms Directive)IFR Wertpapierfirmen-Verordnung (Investment Firms Regulation)IFRS International …”

„… Marktkapitalisierung dieses Emittenten und AuMt für die „assets un­der management“ des Verwalters. Als Vergütung …” „… hängen die erwarteten Zahlungen davon ab, dass die finanzierten Firmen in irgendeiner Form miteinander …” „… Cochrane, Asset Pricing (2005), S. 3 ff.118und Intermediation, Common Ownership und Wettbewerb sind …”

„… des zugehörigen Rechtsträgers (im Beispiel die Verwal­tungsgesellschaft: BlackRock Asset Management …” „… auf den Sitz der globalen Muttergesellschaft. Die Beteiligungen der BlackRock Asset Management …” „… Ab­teilung der norwegischen Zentralbank (Norges Bank Investment Manage­ment, NBIM) verwaltet wird. Diese Form …”

„… Asset Management (BVI) zur Konkretisierung kapitalanla­gerechtlicher Wohlverhaltensregeln herangezogen …” „… Voting Records by Registered Management Investment Companies (Final rule), Release Nos. 33-8188, 34-47304 …” „… full statutory co-partner with the ICA in regulating a vast investment management and advisory industry …”

„… that directors with management expertise are a valuable asset for firms. Knowledge about the challenges …” „… firm-specific problems a management team is facing. Moreover, directors need to be able to provide effective …” „… . Professional service firms, such as management consultancies, offer knowledge‐based advisory services to other …”

„… stock-listed firms in Germany where the local two-tier board system clearly separates management and …” „… system separates the supervisory and the management function by not allowing executives of a firm to also …” „… as for prior firm performance. Prior firm performance is calculated as the average return on assets …”

„… firms usually exhibit a very active stakeholder management (Jürgens et al., 2000). While the German …” „… shareholder-oriented management approach. Despite the existing variation of firm behavior within countries, national …” „… the firm (Fama & Jensen, 1983; Jensen & Meckling, 1976). Thus, firm management should exhibit only …”

„… the Firm A Behavioral Perspective Konstantin Mauriz Bottenberg Nomos Nomos Universitätsschriften …” „… Collaboration at the Top of the Firm A Behavioral Perspective Nomos BUT_Bottenberg_4605-7.indd 3 06.12.17 …” „… , Konstantin Mauriz Effective Collaboration at the Top of the Firm A Behavioral Perspective Konstantin Mauriz …”

„… management consulting firms. Academy of Management Journal, 50(2), 406-428. Ancona, D. G., & Caldwell, D. F …” „… . Barker III, V. L., & Mueller, G. C. (2002). CEO characteristics and firm R&D spending. Management Science …” „… relationship between stakeholder management models and firm financial performance. Academy of Management …”