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October 18, 2021 06:45 PM

How changing perceptions and priorities shape corporate reporting

Posted by ARC Team

In 2015, Siemens took stakeholders and observers by surprise by drastically reducing the content of their annual report. “Less is more” was their answer to disclosure overload. Taking Siemens as a case study, Kathrin Oberwallner, Christoph Pelger and Thorsten Sellhorn explored the forces and dynamics that shape corporate reporting. They find that internal forces can play an important role for disclosure strategies.

 

Their paper “Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study” was published in the European Accounting Review (Vol. 30, Issue 5) and is available at: https://www.tandfonline.com/doi/full/10.1080/09638180.2021.1961596