Search Results - "Hummel, Katrin"
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The relationship between sustainability performance and sustainability disclosure – Reconciling voluntary disclosure theory and legitimacy theory
Published in Journal of accounting and public policy (01-09-2016)“…The relationship between sustainability performance and sustainability disclosure remains ambiguous, both theoretically and empirically. Voluntary disclosure…”
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The predictive role of hair cortisol concentrations for treatment outcome in PTSD inpatients
Published in Psychoneuroendocrinology (01-09-2021)“…Psychological treatments of posttraumatic stress disorder (PTSD) are associated with non-response rates of up to 50%. This fact highlights the need to identify…”
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Assessing Psychological Flexibility: What Does It Add Above and Beyond Existing Constructs?
Published in Psychological assessment (01-12-2011)“…The construct of psychological flexibility (PF) is a central concept in acceptance and commitment therapy. It is defined as the process of contacting the…”
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Repetitive negative thinking: transdiagnostic correlate and risk factor for mental disorders? A proof-of-concept study in German soldiers before and after deployment to Afghanistan
Published in BMC Psychology (19-12-2021)“…Disorder-specific forms of Repetitive Negative Thinking (RNT) are associated with multiple diagnostic categories, indicating a transdiagnostic nature. Few…”
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Examining bidirectional associations between perceived social support and psychological symptoms in the context of stressful event exposure: a prospective, longitudinal study
Published in BMC psychiatry (28-11-2022)“…After stressful event exposure, higher perceived social support is a well-established correlate of decreased risk for psychological symptoms, including…”
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Disclosure on the Sustainable Development Goals - Evidence from Europe
Published in Accounting in Europe (02-01-2022)“…This study examines disclosure on the sustainable development goals (SDGs) in firms' annual reports. For a sample of European firms listed in the STOXX…”
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The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements
Published in Journal of business ethics (01-02-2019)“…Research on sustainability assurance is still in its beginnings. One of the key questions in this field that also is of the highest practical relevance is…”
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An Overview of Corporate Sustainability Reporting Legislation in the European Union
Published in Accounting in Europe (01-09-2024)“…In recent years, sustainability disclosure has increasingly become mandatory in many countries. The European Union (EU) is at the forefront of this change by…”
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Does Economics and Business Education Wash Away Moral Judgment Competence?
Published in Journal of business ethics (01-06-2018)“…In view of the numerous accounting and corporate scandals associated with various forms of moral misconduct and the recent financial crisis, economics and…”
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Management of environmental and social risks and topics in the banking sector - An empirical investigation
Published in The British accounting review (01-01-2021)“…This paper investigates how environmental and social (E&S) risks and topics (i. e. E&S issues that are important in terms of adaptation to a changing business…”
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The information content of corporate social responsibility disclosure in Europe: an institutional perspective
Published in The European accounting review (15-03-2021)“…This study examines how firm value (measured via stock prices) is related to corporate social responsibility (CSR) disclosure and how the institutional…”
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Corporate social responsibility disclosure: a topic-based approach
Published in Accounting and business research (02-01-2024)“…In this study, we investigate the potential differences in topic-specific corporate social responsibility (CSR) disclosure between companies located in liberal…”
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Integrating environmental management control systems to translate environmental strategy into managerial performance
Published in Journal of accounting & organizational change (22-11-2019)“…Purpose This study aims to investigate the role of environmental management control systems as mechanisms to translate environmental strategy into…”
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Can the integration of a tax-compliant transfer pricing system into the management control system be successful?: Yes, it can
Published in Journal of accounting & organizational change (03-06-2019)“…PurposeThis paper aims to draw on Adler and Borys’ (1996) concept of an enabling use of bureaucracy to examine how the integration of a single-book…”
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Mandating the Sustainability Disclosure in Annual Reports—Evidence from the United Kingdom
Published in Schmalenbach business review (01-05-2019)“…This study investigates the sustainability disclosure effects of the introduction of the Companies Act 2006 Regulations 2013 in the United Kingdom. The…”
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Can the integration of a tax-compliant transfer pricing system into the management control system be successful?
Published in Journal of accounting & organizational change (05-06-2019)“…Purpose This paper aims to draw on Adler and Borys’ (1996) concept of an enabling use of bureaucracy to examine how the integration of a single-book…”
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Efficacy of temporally intensified exposure for anxiety disorders: A multicenter randomized clinical trial
Published in Depression and anxiety (01-11-2021)“…Background The need to optimize exposure treatments for anxiety disorders may be addressed by temporally intensified exposure sessions. Effects on symptom…”
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Harassment and Its Association With Depressive Symptoms and Suicidal Behavior: The Role of Perceived Stigma and Nondisclosure
Published in Psychological services (01-02-2023)“…Social factors play a crucial role in moderating the impact of severe stressful events on mental health. Exposure to harassment, hence to unwanted negative…”
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Editorial – Sustainability Reporting: Information for whom?
Published in Die Unternehmung (Bern) (01-01-2020)Get full text
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Optimizing exposure‐based CBT for anxiety disorders via enhanced extinction: Design and methods of a multicentre randomized clinical trial
Published in International journal of methods in psychiatric research (01-06-2017)“…Exposure‐based psychological interventions currently represent the empirically best established first line form of cognitive‐behavioural therapy for all types…”
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