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Forschung / Research

Corporate information environment ©Christian Ott

My research interest is focused on the corporate information environment (see figure, based on Ott, C., Schmidt, U. and Günther, T. (2014)). The corporate information environment is of vital importance for resolving both the “information problem” as well as the “stewardship problem”. Corporate disclosures might provide information to address both problems.

To evaluate management’s decisions, shareholders and other stakeholder groups need relevant and reliable information. Voluntary and mandatory corporate disclosure can help to reduce information asymmetries between a firm’s management and its 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
  • Freiwillige Unternehmensberichterstattung / Voluntary disclosure

  • Wertorientiertes Controlling / Value-based management control