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Institut
- Fakultät Wirtschaftswissenschaften (16) (entfernen)
The increasing perils of connectivity technologies in the context of large satellite constellations come alongside with legal aspects concerning the protection of the space environment. The interplay of connectivity and sustainability must be regulated. To analyse the legal measures and tools regulating the risks, both sides of the problem are taken into consideration. The technological side of large satellite constellations is summarized under the term cybersecurity. Cyber is a code-based system, i.e. at first sight it requires a specialized field of law. This holds true on space sustainability as well. Large satellite constellations raise the discussion on space debris and junk. The consensus on the LTS guidelines by COPUOS at UNISPACE+50 in 2018 constitutes a milestone in Space Law. Space sustainability requires a particular adoption of legal norms: the idea is very similar to the subject of cybersecurity. Since both areas of issue are internationally driven and have multilateral impact, self-regulation proves ineffective. The genesis of reliable and uniform legal rules requires a different approach considering the multilevel systems of obligations with different binding authority. This thesis evaluates the balance between the future of connectivity and space sustainability in the context of large satellite constellations by considering the impact of legal rules with different binding authority.
In this dissertation, the author focuses on the link between (internal) corporate governance structures and processes and firms financial reporting quality. Specifically, the dissertation aims to provide insights into the following general research question: What is the effect of different corporate governance stakeholders on the financial reporting quality of a firm? The author provides insights into this question through three different articles. Paper #1 explores the relationship between family firm status and earnings management and synthesizes and explains previous research findings with the help of meta-analytic methods that are still uncommon in financial accounting research. The authors find a negative relationship between family firms and earnings management on average across 37 primary studies (and 305 effect sizes in total). Furthermore, they show that the considerable variation in size and direction of primary effect sizes can be explained by researchers choice of study design, earnings management proxy and different institutional settings. The second paper explores institutional owners as a different set of shareholders and their impact on financial reporting quality. The study enables the authors to compare the results against the backdrop of the previous chapter and to see different rationales that managers in institutionally-owned companies might have to engage in earnings management. Here, the authors study 511 effect sizes from a total of 87 primary studies and find that the average effect is slightly negative, meaning institutional owners on average can get more transparent earnings figures from the companies they invest in. Similar to the work they did on family firms, they find considerable heterogeneity between results from primary studies. Specifically, their multivariate meta-regression models can explain 26% of the variability in effect sizes, mainly attributable to study design choices. The third paper is concerned with managers and how managerial personality drives the propensity to engage in fraudulent accounting activities. The author uses a primary sample of 956 professionals, who work in accounting and finance departments, and ask them to rate their immediate superior on dark triad personality traits, as well as common actions taken by management to obscure and manipulate earnings figures. He finds that managers with high ratings for dark triad personality traits engage to a greater extent in fraudulent accounting practices, than managers scoring low on the dark triad scale. Moreover, the author can show that traditional risk management mechanisms, like internal audit departments, are only partially effective. Specifically, he finds that only internal audit departments that are fully staffed by external personnel can curb the adverse effect of dark triad managers on financial reporting quality. This suggests that managers with dark personalities can take advantage of mixed or entirely in-house internal audit departments. Overall, this dissertation contributes significantly to both literature streams of corporate governance and financial reporting quality. This work can explain a significant degree of heterogeneity in previous findings on the link between different kinds of ownership and earnings management. Further, it stresses that the considerable variation in current findings is not mainly attributable to cross-country differences, as previously suggested, but in no small part attributable to study design features. Finally, the author can provide additional evidence on current research linking executive personality traits and financial reporting practices.
Corporate irresponsibility is often the result of intentionally irresponsible strategies, decisions, or actions, which negatively affect an identifiable stakeholder or environment. For instance, these range from the violation of the human rights and labor standards to environmental damages. Organizations enacting irresponsible practices rely on different factors upon multiple levels (field, organizational, individual) and its interrelations as well as processes evolving within the organization leading to such behavior. However, reasons for the occurrence of and explanations for corporate irresponsibility so far have been limited, leaving a fragmented understanding of this phenomenon. This dissertation helps to improve the understanding and explanation of corporate irresponsibility by identifying driving patterns of corporate irresponsibility and showing how the interactions across multiple levels add to this phenomenon. Chapter 1 provides an overview of the topic of corporate irresponsibility, the theoretical approaches of this dissertation and an introduction to the chapters. The second chapter offers a review and analysis of the corporate irresponsibility literature. The chapter presents a variance model outlining the concept, antecedents, moderators and outcomes of recent corporate irresponsibility literature as well as the different factors across levels (field, organizational, individual). Chapter 2 offers a critical analysis of what we know by referring to current literature and offers insights on what we don't know by deriving main implications for future research on corporate irresponsibility. Chapter 3 enlarges the understanding of corporate irresponsibility introducing a process approach to explain how corporate irresponsibility evolves over time and under which conditions. Based on a qualitative meta-analysis findings converge around two distinct process paths of corporate irresponsibility, the opportunistic-proactive, and, the emerging-reactive, subdivided into three phases. Chapter 3 sheds different lights upon the phases of corporate irresponsibility and its underlying mechanisms. The final chapter 4 focuses on different underlying mechanisms driving the final downfall or demise of organizations, organizational failure. Chapter 4 offers an alternative explanation to the competing extremism and inertia mechanisms driving organizational failure in recent studies by suggesting that these explanations are rather complementary. In addition, chapter 4 enlarges the explanation of organizational failure identifying the role of conflict mechanisms and its interplay with rigidity mechanisms. In sum, this dissertation contributes to a better understanding of what causes and increases corporate irresponsibility, and a better explanation of how and why corporate irresponsibility and organizational failure emerges, develops, grows or terminates over time.
In this cumulative thesis, the author presents four manuscripts and two appendixes. In the manuscripts he discusses mindsets and their relation to the effectiveness of negotiation training. His general claim is that mindsets promise to be relevant for training effectiveness. Still, more research needs to be done and chapter 3 presents the Scale for the Integrative Mindset of Negotiators (SIM) that can be used for some of that research. In the appendixes, the author presents two negotiation training exercises. The first addresses an international refugee policy summit and the second a negotiation over the sale of a large solar pv park in Thailand.
Employee health is an important factor for individual and organizational performance. In particular the healthcare sector is characterized by high physical and mental demands that result in poor employee health and high levels of sick leave. One way to support employee health at the workplace is through leadership. By creating a healthy work environment and climate, leadership can promote employee health and well-being, in particular health-specific leadership. However, there has been scant insights into contextual factors that are relevant for health-specific leadership. This dissertation aims to investigate the relevance of contextual factors for health-specific leadership and its relationship with employee health. Three studies were conducted to identify relevant individual and work-related characteristics for health-specific leadership as well as to investigate the influence of specific individual and organizational factors. The first study is a questionnaire-based survey with 861 healthcare employees. Its findings show a positive relationship between health-specific leadership and employee health in the healthcare sector. Social demands and social resources are analysed as mediating factors. Furthermore, the affective commitment of employees is considered as an additional outcome of health-specific leadership. The second study identifies drivers and barriers for health-specific leadership in an explorative design based on 51 interviews with healthcare managers and collates these factors with the theoretical background. The findings show various influencing factors relating to leadership, employees, and the organization. The third study investigates the influence of individual factors on health-specific leadership and is based on a questionnaire survey among 525 healthcare employees. Managers personal initiative and employee self-care influence the relationship between health-specific leadership and employee burnout in different ways. In summary, this dissertation contributes to the literature by putting health-specific leadership into context and providing insights into influencing factors. The findings broaden the understanding of how health-specific leadership can influence employee health. The implications for theory and practice are discussed and directions for future research are outlined.