Advanced digital financial reporting formats

Hendrik Pieper

AutorIn

Hendrik Pieper

Titel

Advanced digital financial reporting formats

Untertitel

The determinants and consequences of HTML usage and XBRL adoption

Zitierfähige Url:

https://nbn-resolving.org/urn:nbn:de:bsz:14-qucosa2-866467

Erstveröffentlichung

2023

Datum der Einreichung

07.10.2022

Datum der Verteidigung

02.03.2023

Abstract (EN)

This dissertation comprises five essays on advanced digital financial reporting formats, their determinants, and their impact on capital markets. The first chapter leads through the outline of the dissertation, introduces the research context, and provides a framework for the topic of advanced digital reporting formats in research and practice. Chapters two and three analyze the usage and empirical determinants of the voluntary usage of online financial reports (OFR) based on HTML and its impact on the information environment in Europe. In the fourth chapter, the dissertation analyzes the quality of OFR and its corporate governance determinants. Chapter five deals with a literature review on the adoption of XBRL worldwide, its potential impact, and respective influencing factors. The closing chapter comprises a qualitative research study based on semi-structured interviews with experts from large, listed firms as well as auditing and advisory companies in Germany in the context of the mandatory adoption of digital reporting formats and tackles the topics of organizational and processual integration as well as financial reporting and communication considerations.

Freie Schlagwörter (EN)

digital financial reporting, XBRL, HTML, determinants, ESEF

Klassifikation (DDC)

310

Klassifikation (RVK)

QL 810

GutachterIn