Publications

ZORA Publication List

Publications

• 2025

  • Chen, H., & Schneemeier, J. (2025). Responsible Investors and Stock Market Feedback The Accounting Review, Epub ahead of print. https://doi.org/10.2308/tar-2023-0561
  • Braun, V., & Ruffing-Straube, P. D. (2025). Sustainability through sustainability-linked bonds: do they provide effective incentives?
  • Rauter, T. (2025). The promises and pitfalls of mandated ownership transparency: A discussion of Amberger, Wilde, and Wu (2025) Journal of Accounting and Economics, 101814. https://doi.org/10.1016/j.jacceco.2025.101814
  • Eberle, R. (2025). Swiss Audit Monitor 2025: Analyse des Revisionsmarkts der kotierten Unternehmen in der Schweiz Expert Focus, 99, 404–411.
  • Speck, K., & Eberle, R. (2025, September). Interview: “Wirtschaftsprüfer können nicht durch KI ersetzt werden.” Handelszeitung, 45. https://www.handelszeitung.ch/specials/wirtschaftsprufung-2024/wirtschaftsprufer-konnen-nicht-durch-ki-ersetzt-werden-858487
  • Olivito, S. M., & Ruffing-Straube, P. D. (2025). Does biodiversity at the subsidiary location relate to financial performance?
  • Leonelli, S., Muhn, M., Rauter, T., & Sran, G. (2025). How do consumers use ESG disclosure? Evidence from a randomized field experiment with everyday product purchases Journal of Accounting and Economics, 101811. https://doi.org/10.1016/j.jacceco.2025.101811
  • Colonnelli, E., Mcquade, T., Ramos, G., Rauter, T., & Xiong, O. (2025). ESG is the Most Polarizing Nonwage Amenity: Evidence from a Field Experiment in Brazil AEA Papers and Proceedings, 115, 146–152. https://doi.org/10.1257/pandp.20251034
  • Hummel, K., & Ruffing-Straube, P. D. (2025). Editorial: The Future of Accounting Swiss Journal of Business, 79(1), 3–10. https://doi.org/10.5771/2944-3741-2025-1
  • Hummel, K., & Ruffing-Straube, P. D. (Eds.). (2025). The Future of Accounting: Special Issue

• 2024

  • Chen, H., & Pfeiffer, T. (2024). Myopic capital market concerns and investment incentives in business alliances Review of Accounting Studies, 29(3), 2518–2550. https://doi.org/10.1007/s11142-023-09755-y
  • Chen, H., Liang, P. J., & Petrov, E. (2024). Innovation and Financial Disclosure Journal of Accounting Research, 62(3), 935–979. https://doi.org/10.1111/1475-679x.12546
  • Eberle, R. (2024). Nachhaltigkeit in der FER: Hintergründe zum Diskussionspapier Expert Focus, April, 100–104.
  • Ruffing-Straube, P. D., & Olivito, S. M. (2024). Value creation reporting for sustainable development - is sustainability information integrated with financial information?
  • Chen, H., & Petrov, E. (2024). Reporting bias and feedback effect Contemporary Accounting Research, 41(2), 872–913. https://doi.org/10.1111/1911-3846.12926
  • Eberle, R., & Leibfried, P. (Eds.). (2024). Swiss GAAP FER : Lehrbuch mit Erläuterungen, Illustrationen und Beispielen. Verlag SKV.
  • Eberle, R., & Fuchs, L. (2024). Neuste Entwicklungen zum FER-Leitfaden Standard : Das Fachmagazin für Accounting, 4, 17–18.
  • Christensen, H., Maffett, M., & Rauter, T. (2024). Reversing the Resource Curse: Foreign Corruption Regulation and the Local Economic Benefits of Resource Extraction American Economic Journal: Applied Economics, 16(1), 90–120. https://doi.org/10.1257/app.20210408
  • Hummel, K., & Ruffing-Straube, P. D. (2024). Regulierung der Nachhaltigkeitsberichterstattung: Ein Blick auf die Schweiz Zeitschrift für Recht und Rechnungswesen, 10, 2024/56.