Waterstraat, Silke
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Silke
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Waterstraat, Silke
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- PublikationESG Disclosures – Voluntary guidelines and standards & mandatory regulations. A decision framework for directors of multinational firms(ExpertSuisse, 2023) Da Silva Lima, Yanina; Waterstraat, Silke [in: Expert Focus]01A - Beitrag in wissenschaftlicher Zeitschrift
- PublikationIFRS 9 Einführung in Banken – Implikationen für Unternehmen(WEKA, 2022) Waterstraat, Silke; Kustner, Clemens [in: Finanz- und Rechnungswesen. Newsletter]01B - Beitrag in Magazin oder Zeitung
- PublikationDoes board composition taking account of sustainability expertise influence ESG ratings? An exploratory study of European banks(Springer, 2021) Waterstraat, Silke; Kustner, Clemens; Koch, Maximilian; Gerber, Aurona; Hinkelmann, Knut [in: First International Conference, Society 5.0 2021, virtual event, June 22–24, 2021, revised selected papers]04B - Beitrag Konferenzschrift
- PublikationNegativzinsen – Herausforderung im Cash-Management(WEKA Business Media AG, 2021) Waterstraat, Silke; Kustner, Clemens [in: Finanz- und Rechnungswesen. Newsletter]01B - Beitrag in Magazin oder Zeitung
- PublikationTrade Finance – Finanzierung von Handelsaktivitäten(WEKA, 2021) Waterstraat, Silke; Kustner, Clemens [in: Finanz- und Rechnungswesen, Newsletter]01B - Beitrag in Magazin oder Zeitung
- PublikationMessung der Treasury Performance(WEKA, 2021) Waterstraat, Silke [in: Finanz- und Rechnungswesen. Newsletter]01B - Beitrag in Magazin oder Zeitung
- PublikationNegativzinsen und Profitabilitätsstrategien von Retailbanken(ExpertSuisse, 2021) Waterstraat, Silke; Kustner, Clemens [in: Expert Focus]01A - Beitrag in wissenschaftlicher Zeitschrift
- PublikationWorking Capital Management - Tipps in Zeiten der Krise(WEKA, 2021) Waterstraat, Silke; Kustner, Clemens [in: Finanz- und Rechnungswesen, Newsletter]01B - Beitrag in Magazin oder Zeitung
- PublikationCultural Significance on Accounting: Analyzing the Link between Uncertainty Avoidance and Accounting Conservatism in the Hofstede-Gray-Framework. Dissertation(Universität St. Gallen, 14.09.2015) Waterstraat, SilkeThe Hofstede-Gray-Framework postulated by Gray (1988) combines the four cultural dimensions from Hofstede (1980) with accounting values being professionalism versus statutory control, uniformity versus flexibility, conservatism versus optimism, and secrecy versus transparency. This thesis focuses on the cultural dimension of uncertainty avoidance (Hofstede, 1980) which is considered the most significant dimension to predict the accounting values of countries and clusters (Salter & Niswander, 1995). This dimension is strongly linked to accounting conservatism. In this context, a variety of research gaps are addressed, as for example: The improvement of the measurement of dependent variables by applying measures of unconditional conservatism based on current research, the examination if cultural influences on accounting practice persist following the adoption of IFRS and the improvement of the independent variable by integrating data from a questionnaire on financial risk perception (Weber and Hsee, 1999) into the research design. Besides that a comprehensive literature review has been performed providing conclusions and analyses not having been published so far. Based on an examination of 44 countries for the Hofstede data set, it could be concluded that culture cannot be dismissed as a possible variable explaining accounting conservatism even after adoption of IFRS. The financial risk questionnaire dataset less evident than for the Hofstede scale. As the statistical results are encouraging and valuable from a research gap perspective, it is suggested to continue the search for further participants in the survey to increase the number of participants per country to a reasonable amount.02 - Monographie
- PublikationAnalyzing the Link between Uncertainty Avoidance and Accounting Conservatism in the Hofstede-Gray-Framework(2015) Waterstraat, Silke [in: Annual Conference of the American Accounting Association]04B - Beitrag Konferenzschrift