Recent Publications

2024

• Easton, P., Glenk, G., Kurtz, J., Landaverde Lorenzo, T. and Reichelstein, S. (2024). Accounting for corporate carbon emissions. Accountability in a Sustainable World Quarterly, 2, 64–72.
• Menkveld, A. J., Dreber, A., Holzmeister, F., Huber, J., Johannesson, M., Kirchler, M., Neusüß, S., Razen, M., Weitzel, U., Abad-Días, D., Abudy, M., Adrian, T., Ait-Sahalia, Y., Akmansoy, O., Alcock, J. T., Alexeev, V., Aloosh, A., Amato, L., Amaya, D., Angel, J. J., Avetikian, A. T., Bach, A., Baidoo, E., Bakalli, G., Bao, L., Barbon, A., Bashchenko, O., Bindra, P. C., Bjønnes, G. H., Black, B. S., Black, J. R., Scharnowski, S. and Theissen, E. (2024). Nonstandard Errors. The Journal of Finance, 79, 2339-2390.
• Reichelstein, S. (2024). Corporate carbon accounting: balance sheets and flow statements. Review of Accounting Studies, 29, 2125-2156.
• Reichelstein, S. (2024). Corporate carbon emission statements: A double entry system. Accountability in a Sustainable World Quarterly, 2, 58–63.

2023

• Cohen, S., Kadach, I., Ormazabal, G. and Reichelstein, S. (2023). Executive compensation tied to ESG performance: International evidence. Journal of Accounting Research, 61, 805–853.
• Comello, S., Reichelstein, J. and Reichelstein, S. (2023). Corporate carbon reporting: Improving transparency and accountability. One Earth, 6, 803–810.
• Friedl, G., Reichelstein, S., Bach, A., Blaschke, M. and Kemmer, L. (2023). Applications of the levelized cost concept. Journal of Business Economics : JBE = Zeitschrift für Betriebswirtschaft : ZfB, 93, 1125-1148.
• Glenk, G., Holler, P. and Reichelstein, S. (2023). Advances in power-to-gas technologies: Cost and conversion efficiency. Energy & Environmental Science, 1–13.
• Kaplan, R. S., Ramanna, K. and Reichelstein, S. (2023). Getting a clearer view of your company’s carbon footprint. Harvard Business Review : HBR, 2023, 1–12.
• Reichelstein, S. (2023). Corporate carbon disclosures. Accountability in a Sustainable World Quarterly, 3, 85–89.

2022

• Bach, A., Drechsler, J. and Funck, J. (2022). Die Einordnung von verbrieften derivativen Geschäften unter den steuerlichen Termingeschäftsbegriff am Beispiel von Optionsscheinen. Steuer und Wirtschaft : StuW, 99, 212–225.
• Bach, A. and Lauer, C. (2022). Kritische Würdigung des Gesetzes zur Stärkung der Finanzmarktintegrität. KoR : Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung, 22, 73–79.
• Comello, S., Reichelstein, J. and Reichelstein, S. (2022). Corporate carbon reduction pledges: An effective tool to mitigate climate change? Advances in Social Innovation (forthcoming).
• Glenk, G. and Reichelstein, S. (2022). Reversible Power-to-Gas systems for energy conversion and storage. Nature Communications, 13, 1–10.
• Glenk, G. and Reichelstein, S. (2022). The economic dynamics of competing power generation sources. Renewable and Sustainable Energy Reviews, 168, 1–9.

2021

• Bolton, P., Reichelstein, S., Kacperczyk, M. T., Leuz, C., Ormazabal, G. and Schoenmaker, D. (2021). Mandatory corporate carbon disclosures and the path to net zero. Management and Business Review : MBR, 2021.
• Comello, S., Glenk, G. and Reichelstein, S. (2021). Transitioning to clean energy transportation services: Life-cycle cost analysis for vehicle fleets. Applied Energy, 285, 1–11.
• Downar, B., Ernstberger, J., Reichelstein, S., Schwenen, S. and Zaklan, A. (2021). The impact of carbon disclosure mandates on emissions and financial operating performance. Review of Accounting Studies, 26, 1137-1175.
• Dutta, S. and Reichelstein, S. (2021). Capacity rights and full-cost transfer pricing. Management Science, 67, 1303-1325.
• Glenk, G., Meier, R. and Reichelstein, S. (2021). Cost dynamics of clean energy technologies. Schmalenbach Journal of Business Research : SBUR, 73, 179–206.