Advanced digital financial reporting formats : The determinants and consequences of HTML usage and XBRL adoption
- This dissertation comprises five essays on advanced digital financial reporting formats, their determinants, and their impact on capital markets. The first chapter leads through the outline of the dissertation, introduces the research context, and provides a framework for the topic of advanced digital reporting formats in research and practice. Chapters two and three analyze the usage and empirical determinants of the voluntary usage of online financial reports (OFR) based on HTML and its impact on the information environment in Europe. In the fourth chapter, the dissertation analyzes the quality of OFR and its corporate governance determinants. Chapter five deals with a literature review on the adoption of XBRL worldwide, its potential impact, and respective influencing factors. The closing chapter comprises a qualitative research study based on semi-structured interviews with experts from large, listed firms as well as auditing and advisory companies in Germany in the context of the mandatory adoption of digital reporting formats and tackles the topics of organizational and processual integration as well as financial reporting and communication considerations.
| Document Type: | Doctoral Thesis |
|---|---|
| Language: | English |
| Author: | Hendrik Pieper |
| Advisor: | Henning ZülchORCiD, Tobias Dauth |
| Chairs and Professorships: | Chair of Accounting and Auditing |
| Full text/ URN: | urn:nbn:de:bsz:14-qucosa2-866467 |
| URL: | https://nbn-resolving.org/urn:nbn:de:bsz:14-qucosa2-866467 |
| Year of Completion: | 2023 |
| Page Number: | XII, 252 |
| Year of first Publication: | 2023 |
| Date of final exam: | 2023/03/02 |
| Tag: | Determinants; Digital financial reporting; ESEF; HTML; XBRL |
| Note: | Dissertation, HHL Leipzig Graduate School of Management, 2023 Included: - The use and determinants of online financial reports in Europe – An empirical investigation of listed firms - Do online financial reports actually improve the information environment? An empirical investigation of European listed firms - The relationship of corporate governance and online financial reports - An empirical analysis of European listed firms - Empirical research on the impact of XBRL adoption - A literature review - The adoption of digital financial reporting formats in Germany - perceptions and experiences on the Potential impact of the ESEF regulation on the preparation, disclosure, and usage of annual reports |
| Licence (German): |  Creative Commons - CC BY - Namensnennung 4.0 International |