The Impact of Digitization on Financial Reporting / Auswirkungen der Digitalisierung auf die Finanzberichterstattung

Beschreibung

This dissertation presents four papers investigating the digitization of financial reporting through the application of eXtensible Business Reporting Language (XBRL) in the U.S. and Europe. Interesting research questions address the link between extension tags in XBRL annual filings and managers obfuscation, present a bankruptcy prediction model based on companies’ digital reporting behavior, discuss a draft law discussion of 2019 regarding the mandatory implementation of the European Single Electronic Format (ESEF), and the evaluate the transferability of various empirical research results from current XBRL literature to the ESEF mandate.

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Janina Rudolph

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Jahresbericht Business Reporting Language Vorhersagemodell Insolvenz Berichterstattungsverhalten European Single Electronic Format

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