2011
DOI: 10.1515/zgre.2011.1
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Information Overload am Kapitalmarkt – Plädoyer zur Einführung eines Kurzfinanzberichts auf empirischer, psychologischer und rechtsvergleichender Basis –

Abstract: Die Erhöhung von Informationspflichten zur Sicherstellung von Transparenz und zum Abbau von Informationsasymmetrien erreicht ihr Ziel immer weniger. Für die Unternehmen verringern die ständig steigenden Kosten die Attraktivität einer Börsennotierung. Für den normalen, gebildeten und interessierten Anleger sind viele Informationspflichten zu komplex und zu umfangreich und damit unverständlich -sie lassen einen spezifischen Adressatenbezug vermissen. Besonders gilt dies für den Jahresfinanzbericht als wichtigste… Show more

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Cited by 5 publications
(4 citation statements)
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“…to illustrate this development, as people are exposed to too much information, and therefore reach information overload and become increasingly confused. This issue has been reflected in organizational development, accounting and information science (Eppler and Mengis, 2004) and the debate over a substantial disclosure reform with the aim to solve the issue of information overload is ongoing and is discussed by several Accounting Standard Boards with different jurisdictions, including the IASB (Heffes, 2014 ) and the SEC (Lynch, 2013), and in several academic articles and books (Casey Jr, 1980;Stocks and Harrell, 1995;Speier et al, 1999;Möllers and Kernchen, 2011).…”
Section: Increased Relevance and Complexity Of Corporate Governance Rmentioning
confidence: 99%
“…to illustrate this development, as people are exposed to too much information, and therefore reach information overload and become increasingly confused. This issue has been reflected in organizational development, accounting and information science (Eppler and Mengis, 2004) and the debate over a substantial disclosure reform with the aim to solve the issue of information overload is ongoing and is discussed by several Accounting Standard Boards with different jurisdictions, including the IASB (Heffes, 2014 ) and the SEC (Lynch, 2013), and in several academic articles and books (Casey Jr, 1980;Stocks and Harrell, 1995;Speier et al, 1999;Möllers and Kernchen, 2011).…”
Section: Increased Relevance and Complexity Of Corporate Governance Rmentioning
confidence: 99%
“…Additionally, CGR also involves compliance with codes and industry-specific standards. The increasing complexity makes it progressively harder to achieve the goal of ensuring transparency and reducing information asymmetries between investors and management (Möllers and Kernchen, 2011).…”
Section: Increased Relevance and Complexity Of Corporatementioning
confidence: 99%
“…This issue has been reflected in organizational development, accounting and information science (Eppler and Mengis, 2004) and the debate over a substantial disclosure reform with the aim to solve the issue of information overload is ongoing and is discussed by several Accounting Standard Boards with different jurisdictions, including the IASB (Heffes, 2014 ) and the SEC (Lynch, 2013), and in several academic articles and books (Casey Jr, 1980;Stocks and Harrell, 1995;Speier et al, 1999;Möllers and Kernchen, 2011).…”
Section: Increased Relevance and Complexity Of Corporatementioning
confidence: 99%
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