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shows that the major publicly listed corporations in Germany implement the reporting requirements very differently …Many companies in Germany must provide information beyond financial figures in their annual reports. For some years now …. Reporting about women and leadership positions increased overall between 2009 and 2020 in line with the requirements. However …
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This paper analyzes the determinants of the German corporate governance rating recently developed by Drobetz, Schillhofer, and Zimmermann (2004). We find a non- linear relationship between ownership concentration and the quality of firmlevel corporate governance as measured by the rating. Firms...
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attestiert werden kann, neben dem Financial Accounting und dem Value Reporting in den Mittelpunkt der Unternehmenspublizität. Vor …
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