Recently the Internet with XML technologies and especially XBRL technology has impacted what is recognised as the financial reporting supply chain. Some claims in the market report that XBRL has the potential to reduce inefficiencies, automate and optimise the financial reporting supply chain....

Rechnungslegung und Publizität stehen vor neuen Herausforderungen. Vor allem den Kapitalmarkt sollen sie mit entscheidungsrelevanten Informationen versorgen. In dieser Arbeit wird untersucht, inwiefern die bestehenden Strukturen dieser Aufgabe gerecht werden. Basierend auf der Unmöglichkeit,...

The internet enables the media to initially post and change articles at any time. I compare this situation to one in which news can only be released once. I determine the editorial standard, a cutoff for how confident a firm must be to post an article. If changing a story is costly, the firm's...