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From disclosure overload to decision-useful information : quality of disclosure in voluntary reporting

  • As a result of new information technology and globalization, there has never before been a time when people have had better access to information, than nowadays. The potential overload of information builds the basis for the research questions of this cumulative dissertation, which relates to the extensively discussed 'disclosure overload problem'. Special focus is put on decision-useful information in voluntary reporting of capital market-oriented companies. In this context the first manuscript investigates the quality of information in voluntary strategy reporting and formulates qualitative principles. Based thereon, the second manuscript examines determinants influencing the quality of strategy reporting. The third manuscript is focusing on Corporate Social Responsibility (CSR) reporting and investigates the relation of transparency in CSR reports and external assurance. The prior discussed topics as well as financial reporting and new reporting concepts, like integrated reporting, are put into context in the fourth manuscript. In this educational case study special emphasis is placed on the determination of material information, which is of high importance for future decision leaders.

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Document Type:Doctoral Thesis
Author:Sophie Winter
Referee:Henning ZülchORCiD, Tobias Dauth
Chairs and Professorships:Chair of Accounting and Auditing
Full text/ URN:urn:nbn:de:bsz:14-qucosa2-749286
Place of publication:Leipzig
Year of Completion:2020
Page Number:IX, 229
Date of final exam:2020/04/30
Tag:CSR reporting; Decision-useful information; Disclosure overload; Integrated reporting; Strategy reporting
Winter, Sophie ; Henning, Zülch: Voluntary strategy disclosure and qualitative principles: evidence from german management reports. Winter, Sophie ; Henning, Zülch: Determinants of strategy disclosure quality: evidence from Germany. Weuster, Carl W. ; Jost, Sébastian P. ; Ottenstein, Philipp B. ; Winter, Sophie: External assurance and transparency in CSR reporting - European evidence. Erben, Saskia ; Weuster, Carl W. ; Winter, Sophie ; Zülch, Henning: WildCat Inc - a modular case on materiality conceptions and reporting strategies.
Licence (German):License LogoUrheberrechtlich geschützt