Marc Christian Sager
14 results
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Item type:Publication, Zur Bewertung von Verlustvorträgen in M&A: Eine FallstudieType:journal articleJournal:Finanz- und Rechnungswesen : NewsletterIssue:07 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Buchwert-Marktwert-Verhältnis und die Darstellung von GoodwillType:journal articleJournal:Finanz- und RechnungswesenIssue:01 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Einflussfaktoren von Übernahmeprämien bei UnternehmenstransaktionenType:journal articleJournal:Treuhand kompakt : aktuelle Themen, kommentierte Entscheide, PraxisfälleVolume:01 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Neue Welle an IFRS: Wechseln schon bald mehr Firmen zu Swiss GAAP FER?Type:journal articleJournal:Newsletter Finanz- und RechnungswesenIssue:5 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Einfluss der Wirtschaftsprüfung auf die Abschlussqualität : ACA-HSG-Studie: Positive ErwartungslückeType:journal articleJournal:Der Schweizer TreuhänderVolume:89Issue:3 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Influence de l'audit sur la qualité des comptes annuels : Etude ACA-HSG: écart positif par rapport aux attentes (traduction de l'allemand paru dans le numéro 2015/3)Type:journal articleJournal:Der Schweizer TreuhänderVolume:89Issue:4 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Wie setzen sich Boards erfolgreicher Unternehmen zusammen? : Eine Untersuchung von Börsengängen in der DACH-RegionType:journal articleJournal:GoingPublic MagazinVolume:10Issue:Special Kapitalmarktrecht - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Prinzipal-Agenten-Problematik in Schweizer KMU : Wird die Wahl des Revisionsniveaus bzw. der -gesellschaft von der Eigentumsstruktur eines Unternehmens beeinflusst?Type:journal articleJournal:Der Schweizer TreuhänderVolume:85Issue:6-7 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Impact of Board Characteristics on Firm Performance: Post-Financial Crisis evicende from IPOS in DACH-countriesWe investigate the potential impact of board characteristics on firm performance. The research is based upon a sample of 35 Initial Public Offerings (IPOs) in Germany, Austria and Switzerland (DACH-countries) that were completed between 2008 and 2012. We study and compare different board characteristics (size, age, gender, education, committees, tenure, financial expertise, holdings and external mandates) of 166 directors at the time the firms went public. We further investigate potential relations between these board characteristics and subsequent firm performance (Tobin's Q, return on assets and return on equity) through correlation and simple linear regression analysis. According to our sample the vast majority of the analysed directors are highly educated, male and over 52 years old. Partially in line with our expectations and with previous research, board size, board tenure and age diversity appear to have a lagged positive relation to accounting-based measures of performance. Contrary to our expectations, we find somewhat contradicting results for our market-based measure of performance. We suggest extending the analysis to farther-reaching time periods as well as to other institutional contexts.Type:conference paper - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Impact of Board Characteristics on Firm Performance: Post-Financial Crisis evicende from IPOS in DACH-countriesWe investigate the potential impact of board characteristics on firm performance. The research is based upon a sample of 35 Initial Public Offerings (IPOs) in Germany, Austria and Switzerland (DACH-countries) that were completed between 2008 and 2012. We study and compare different board characteristics (size, age, gender, education, committees, tenure, financial expertise, holdings and external mandates) of 166 directors at the time the firms went public. We further investigate potential relations between these board characteristics and subsequent firm performance (Tobin's Q, return on assets and return on equity) through correlation and simple linear regression analysis. According to our sample the vast majority of the analysed directors are highly educated, male and over 52 years old. Partially in line with our expectations and with previous research, board size, board tenure and age diversity appear to have a lagged positive relation to accounting-based measures of performance. Contrary to our expectations, we find somewhat contradicting results for our market-based measure of performance. We suggest extending the analysis to farther-reaching time periods as well as to other institutional contexts.Type:conference paper