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Disclosure and auditing as affecting corporate governance

Baetge, Jörg; Thiele, Stefan - In: Comparative corporate governance : the state of the art …, (pp. 719-741). 1998

Persistent link: https://www.econbiz.de/10001380505

Möglichkeiten der Objektivierung der Redepflicht nach 321 Abs. 1 Satz 4 und Abs. 2 HGB

Baetge, Jörg - In: Internationale Wirtschaftsprüfung : Festschrift zum …, (pp. 1-35). 1995

Persistent link: https://www.econbiz.de/10001290403

Die Qualität der Halbjahresfinanzberichterstattung in Deutschland : Ergebnisse des Enforcement-Verfahrens und einer empirischen Untersuchung zu den Auswirkungen einer (freiwilligen...

Baetge, Jörg; Haenelt, Timo - In: IRZ : Zeitschrift für internationale Rechnungslegung 4 (2009) 12, pp. 545-551

Persistent link: https://www.econbiz.de/10003905063

Introduction of international accounting standards, disclosure quality and accuracy of analysts' earnings forecasts

Glaum, Martin; Baetge, Jörg; Grothe, Alexander; … - In: European accounting review 22 (2013) 1, pp. 79-116

Persistent link: https://www.econbiz.de/10009745101

Let's talk strategy : the impact of voluntary strategy disclosure on the cost of equity capital

Sieber, Tom; Weißenberger, Barbara E.; Oberdörster, … - In: Business research 7 (2014) 2, pp. 263-312

This paper deals with the impact of voluntary strategy disclosure in management reports on the cost of equity capital. Such an impact is not obvious, as investors might consider strategy information as “cheap talk” and therefore ignore it. We analyze a sample of 100 German listed firms from...

Persistent link: https://www.econbiz.de/10010414246