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We empirically study the use of value-based management systems in listed German firms and examine implications for firms' stock market performance. Using a novel, hand-collected data set covering 1,083 firm years from 2002 to 2008, we find that value-based management systems become increasingly...
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Unternehmen und Risiko -- Kapitalmarkt und Transparenz -- Transparenz der Informationsversorgung -- Transparenz der Risikoberichterstattung -- Umsetzung der Risikotransparenz -- Schlussfolgerungen und Ausblick.
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