by selective disclosure of facts. As is well known from the literature, competition between the informed parties … parties trade off their reporting cost against the effect on the decision. Typically, they never reveal all information. A … better outcome may be implemented if the decision-maker adopts an active stance by barring one party from reporting or …

substantiate the significance of such an extended reporting. Thus, this case of optional disclosures might serve as blueprint for …

Hungary are a typical portrait of a company from the study's sample, striving to issue and assure sustainability reporting. Of … just transferring the experience of financial auditing to the field of sustainability, which, by and large, has taken place …

reporting quality, which is defined as the removal of avoidable qualifications in the audit report. We considered the periods …

(Australian Alliancing Contract) findet die terminliche Komponente Eingang in die gemeinsamen Entscheidungen des Projekt-Teams bei … of a building usually takes several years. At the time of signing the contract, it is often not yet clear what exactly … securing claims, rather than seeking solutions. By looking across national borders at other successful contract models, this …

Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act: The paper analyses the timing of …

informed. The same cannot be said about outside investors relying primarily on public disclosure. A descriptive analysis of the …