Die vorliegende Untersuchung beschäftigt sich mit der Information und Kommunikation in den forstlichen Organisationen des Landes Baden-Württemberg. Um Informationen zu erhalten und die Organisation mittels Kommunikation zielorientiert führen zu können, werden in den Baden-Württembergischen...

The purpose of this article is to explore the market reactions and determinants to 180 investor presentations by the German DAX 30 companies illustrating half-year and year-end results from 2010 to 2012. Therefore, an event study is conducted. In line with previous studies, the article finds...

An essential element of capitalism is corporate reporting. Today's capitalism is supported by financial reporting. Critics of today's capitalism argue that it is too short-term oriented and rewards companies for creating negative externalities. Integrated reporting can play an important role in...

A decision-maker relies on information of parties affected by her decision. These parties try to influence her decision by selective disclosure of facts. As is well known from the literature, competition between the informed parties constrains their ability to manipulate information. We depart...