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Assurance quality, disclosed connectivity of the capitals and information asymmetry : an interaction analysis for the case of integrated reporting

Graßmann, Michael; Fuhrmann, Stephan; Günther, Thomas - In: Meditari accountancy research 30 (2022) 3, pp. 852-892

Persistent link: https://www.econbiz.de/10013326724

Controlling und Integrated Reporting : Zusammenwirken häufig noch auf Baustellen-Niveau

Günther, Edeltraud; Günther, Thomas; Fuhrmann, Stephan - In: Integrated reporting : die neue Form der externen …, (pp. 41-66). 2015

Persistent link: https://www.econbiz.de/10011376196

The relationship between recognised intangible assets and voluntary intellectual capital disclosure

Schiemann, Frank; Richter, Kai; Günther, Thomas - In: Journal of applied accounting research 16 (2015) 2, pp. 240-264

Persistent link: https://www.econbiz.de/10011379351

Stakeholder relevance for reporting : explanatory factors of carbon disclosure

Günther, Edeltraud; Günther, Thomas; Schiemann, Frank; … - In: Business & society 55 (2016) 3, pp. 361-397

Persistent link: https://www.econbiz.de/10011450657

Externe Berichterstattung über strategierelevante Informationen bei Unternehmen der "new economy"

Günther, Thomas; Beyer, Dirk; Menninger, Jutta - In: KoR : internationale und kapitalmarktorientierte … 3 (2003) 10, pp. 448-458

Persistent link: https://www.econbiz.de/10001801146

The contents of assurance statements for sustainability reports and information asymmetry

Fuhrmann, Stephan; Ott, Christian; Looks, Elisabeth; … - In: Accounting and business research : a research quarterly … 47 (2017) 4, pp. 369-400

Persistent link: https://www.econbiz.de/10011703245

Integrated Reporting and Information Asymmetry – Exploring Disclosure Quantity, Quality and Connectivity of the Capitals of Forbes Global 2000 Firms

Fuhrmann, Stephan - 2017

Integrated reporting (IR) aims to enhance the information environment for providers of financial capital by connecting financial and non-financial disclosures. This paper investigates whether the disclosure quantity, quality, and connectivity of the six capitals within an integrated report...

Persistent link: https://www.econbiz.de/10012957042

Die Nachhaltigkeitsberichterstattung von Unternehmen in ihren Wertpapierprospekten : eine explorative empirische Analyse

Tietze, Susanne; Graßmann, Michael; Endrikat, Jan - In: Corporate finance : Finanzierung, Kapitalmarkt, … 12 (2021) 11/12, pp. 359-365

Persistent link: https://www.econbiz.de/10012692363