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 paper aims to provide a transparency assessment tool, highlighting the importance of disclosing qualitative information to stakeholders to increase accountability in the public sector. The agency theory, stakeholders and legitimacy theory underpinning transparency in reporting as an enabler...

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...

The main objective of this doctoral thesis is to contribute to the fields of Finance and Information Management by focusing on an integrated risk and return management for investment projects in the Digital Economy. After introducing the transformation toward digitized value networks, an...

The objective of corporate governance in the strategic management of the banking industry in Nigeria is to ensure hearth financial system and economic development .This study therefore discusses the corporate governance and financial reporting in the banking institutions in Nigeria. This study...

Accountancy and the changing landscape of integrated reporting -- Standard setters and accounting professional bodies : international and national perspectives on integrated reporting -- IR in Romania - a national perspective -- Case study on a Romanian company : the case of Rosia Montana Gold...

Introduction -- Testing the framework on a sample of companies that are models of best corporate citizenship -- Analysing if compliance with our framework depends on organizational characteristics and country-specific indicators -- Modelling the relation between integrated reporting and...

Intro -- Inhaltsverzeichnis -- Serie -- Titelseite -- Impressum -- Vorwort -- 1 Berichte für das Top-Management -- 2 Warum Berichte? - Theoretischer Hintergrund zu Berichtswesen und Berichten -- Warum Berichte? -- Zwischenfazit -- 3 Was verbirgt sich hinter »Berichtswesen«, was bestimmt...

Le reporting financier est un art en perpétuelle mutation. Tant sur le plan professionnel qu'académique, il fait référence à l'ensemble des données comptables, financières et désormais extra-financières produites par les entreprises et autres organisations.Pour en saisir les enjeux...

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...

Every stakeholder who is a part the contemporary business world is constantly seeking for high-value information that might represent a competitive advantage opposed to other market participants. Therefore, the reporting system needs to take into account not only financial aspects, but also...