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The Consequences of Mandatory Corporate Sustainability Reporting: Evidence from Four Countries
Sustainability Reporting Mandatory Reporting Corporate Sustainability Corporate Social Responsibility
2015/4/24
We examine the effect of mandatory sustainability reporting on corporate disclosure practices. Specifically, we examine regulations mandating the disclosure of environmental, social, and governance in...
The Consequences of Mandatory Corporate Sustainability Reporting:Evidence from Four Countries
Sustainability Reporting Mandatory Reporting Corporate Sustainability Corporate Social Responsibility
2015/4/24
We examine the effect of mandatory sustainability reporting on corporate disclosure practices. Specifically, we examine regulations mandating the disclosure of environmental, social, and governance in...
When Do Analysts Add Value?Evidence from Corporate Spinoffs
Earnings Management Mergers and Acquisitions Business Subsidiaries Restructuring
2015/4/23
We investigate the information content and forecast accuracy of 1,793 analyst reports written around 62 spinoffs—a setting in which analysts' ability to inform investors is potentially very high. We f...
The emerging role of corporate information systems: An example from the area of business process-oriented learning
information systems integration service-oriented architecturesDownloads
2008/11/11
Emerging business requirements, stemming from a holistic view over an organisation's activities, place additional pressure on technical infrastructures and call for operational agility and a better al...