Die Herausforderung, Entscheidungsträger mit "den richtigen Informationen zum richtigen Zeitpunkt in der richtigen Form" zu versorgen, legt nahe, die effiziente und effektive Verarbeitung der Berichtsinformationen aus den Perspektiven der Prozess- und Serviceorientierung zu betrachten. Damit...

This paper investigates the impact of the quality of online corporate reporting (OCR) by UK listed firms on analyst behavior. Using a proposed new OCR index, we find that higher quality of OCR is related to increased analyst following. Additionally, we find that the main OCR component that...

This note describes a simple technique of decomposing total impact multipliers derived from input–output analysis. The approach uses a generalised supply and use table framework, explicitly distinguishing between industries and products. Contributions to total impact multipliers can be shown...