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Forschung / Research

Corporate information environment ©Christian Ott

My research interest focuses on the quantitative empirical analysis of research questions on corporate disclosures and their use by external stakeholders (see figure, based on Ott, C., Schmidt, U. and Günther, T. (2014)) as well as on anchoring sustainability in the planning, management, and control of companies.

Companies are characterized by principal-agent conflicts. On the one hand, internal information asymmetries exist between management (principal) and employees (agent), on the other hand, external information asymmetries between management (agent) and external stakeholders (principal). In order to make or assess decisions, management as well as external stakeholders need relevant and reliable information. Management accountants provide information for the planning, management, and control of companies and, thereby, support the management in decision-making. Corporate disclosures help to reduce information asymmetries between a firm’s management and the external stakeholders. In addition, information intermediaries such as analysts, auditors, and journalists convey information to stakeholders and thereby help to mitigate information asymmetries

 

Forschungsgebiete / Research areas
  • Nicht-finanzielle Unternehmensberichterstattung / Non-financial corporate disclosure

  • Nachhaltiges wertorientiertes Controlling / Sustainable value-based management control