Das Institut für Organisationsökonomik (IO) an der Westfälischen Wilhelms-Universität Münster ist inzwischen neun Jahre alt. Der 9. Jahresbericht informiert über das neunte Jahr, d. h. über das Wintersemester 2018/2019 und das Sommersemester 2019. Wie in den Vorjahren werden das Institut...

This study uses text and data mining to investigate the relationship between the text patterns of annual reports published by US listed companies and sales performance. Taking previous research a step further, although annual reports show only past and present financial information, analyzing...

Annual reports are the main sources of information for outside investors' investment decisions and enable shareholders to supervise the management. Difficulties with the readability of these reports may therefore have serious consequences. Using 19,221 firm-year observations of Chinese A-share...

In the last two decades, the economy has moved from industrial to knowledgebased, with the result that basic economic resources no longer consist of natural resources, capital and labor, but knowledge. In a knowledge based economy, what creates a competitive advantage and value is the resources...

Risk disclosure in banking is particularly important for the efficacy of market discipline, the assessment of bank performance, the efficiency of the financial market, and the overall stability of the financial system. The European banking union and the financial crisis have enhanced the...

Setting the scene -- Nature and purpose of corporate financial statements -- Companies, shareholders and capital markets -- Early issues in financial reporting -- Financial reporting to c.1800 : the theory -- Financial reporting to c.1800 : the practice -- Nineteenth century issues -- Regulation...

This article examines the periodic information duty of the companies listed on Prague Stock Exchange in relation to the information disclosed within annual reports. The most significant regulatory requirements in force as at December 31, 2013 are identified and divided into several sub-areas -...

Das Institut für Organisationsökonomik ist inzwischen fünf Jahre alt. Der 5. Jahresbericht in-formiert über das fünfte Jahr, d. h. über das Wintersemester 2014/2015 und das Sommersemester 2015. Wie in den Vorjahren werden das Institut, seine Professoren und aktuellen Mitarbeiter...

This paper compares information disclosure in annual reports in British accounting regulatory system with information disclosure requirements for annual reports in Continental European accounting regulatory systems represented by Czech accounting. In spite of the fact that legal framework for...

Our paper strives to analyse quantity and content of voluntary disclosures relating to human resources within annual reports of the largest corporations domiciled in the Czech Republic. In this context, we distinguish disclosures on social responsibility (which are interesting especially for...

Der 4. Jahresbericht des vor vier Jahren gegründeten Instituts für Organisationsökonomik informiert über das Wintersemester 2013/2014 und das Sommersemester 2014. Wie üblich werden das Institut, seine Professoren und Mitarbeiter vorgestellt. Danach wird über die Forschung, Lehre und...