Investor Relations

We develop a theory of asymmetries between voluntary and mandatory disclosure. Efficiently designed mandatory disclosure policies are substitutes for excessive voluntary disclosures. The efficient policy takes the form of a lower threshold below …

Previous studies on the relationship between environmental performance and environmental disclosure have found mixed results. This exploratory qualitative study investigates the possible reasons for the environmental disclosures of nine companies …

Research on the outcomes of shareholder activism has gained momentum among management scholars in recent years. However, studies focusing on the way shareholder activists affect top managers’ cognition are still in its infancy. Thus, this study …

Die Investor Relations von Unternehmen werden immer umfassender. Damit gewinnt auch die Zusammenarbeit von Investor Relations und Controlling für die erfolgreiche Positionierung eines Unternehmens am Kapitalmarkt an Bedeutung. Wie diese Zusammenarbeit aussehen kann, zeigt das Beispiel der SAP.

The fintech industry began to develop amid investment into U.S.-based startups at an astonishing rate starting around 2010, and, influenced by overseas trends, the word “fintech” began to gain popularity in Japan from around 2015.

The GRI standard is a global reporting framework for sustainability accounting and reporting (SAR). In India, SEBI has mandated SAR for listed companies to be integrated with the annual reporting. GRI has developed custom standards for regulatory …

Hilferding’s work provides important theoretical foundations for a much-needed ‘Institutional Marxist’ theory of corporate governance. By tracing the evolution of state and corporate organisation since the late nineteenth century, this chapter …

The effects of digital transformation not only have a positive impact on many aspects of society but can also threaten a companies’ stability. The chapter examines the impact of digital transformation on the business environment and shows that the …