Vor dem Hintergrund diffuser Anreizstrukturen zur Implementierung eines Compliance-Management-Systems erwächst eine Vielzahl der Vorzüge erst durch die Offenlegung gegenüber Stakeholdern, wie Investoren, Geschäftspartnern oder Beschäftigten. Mit steigender Bedeutung von Compliance gerät...

The current global economic development faces social and environmental challenges, such as climate change and environmental pollution, which requires firms to be more socially responsible. Due to the fast-growing corporate social responsibility (CSR) consciousness and concerns of individual...

In this study, the impact of business and financial information integration (BFII) on the voluntary management earnings forecasts (VMEFs) of listed firms in China between 2008 and 2018 is investigated. Drawing on litigation cost and ability signaling theories, we find that the adoption of BFII...

How does timely access to national news shape political outcomes? Using newly digitized data on the growth of the telegraph network, the paper studies the impact of the electric telegraph on political participation in the mid-19th century America. I use proximity to daily newspapers with...

Since the nineteenth century, the role of press publishers and news agencies has been an undiscussed beacon in the spreading of news reports across the continents. Their success is mostly due to the savvy exploitation and constant development of telecommunication technologies, which have...