Genossenschaften, auch Wohnungsgenossenschaften, stehen in einem intensiver werdenden Wettbewerb. Daher werden Information über ihr Unternehmen, die Besonderheiten und Stärken, immer wichtiger. Eine integrierte Kommunikationspolitik ist geeignet, Informationsasymmetrien abzubauen: intern und...

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...

Firms operate in a complex economic environment where they interact with a broad base of stakeholders. Stakeholders are interested in the economic environment of the firm and its prospects to determine the value of their claims. For this valuation a wide range of information sources is used...

This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies of FRQ: (i) earnings quality; (ii) conservatism; and (iii) accruals quality. Our purpose is to analyze the effect of a good FRQ on financial performance (FP) measured by the...