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Transparency in an Age of Digitalization and Responsibility

Author

Listed:
  • Georg Reischauer

    (WU Vienna University of Economics and Business
    Johannes Kepler University Linz
    Leuphana University Lüneburg)

  • Thomas Hess

    (University of Munich (LMU))

  • Thorsten Sellhorn

    (University of Munich (LMU))

  • Erik Theissen

    (University of Mannheim)

Abstract

No abstract is available for this item.

Suggested Citation

  • Georg Reischauer & Thomas Hess & Thorsten Sellhorn & Erik Theissen, 2024. "Transparency in an Age of Digitalization and Responsibility," Schmalenbach Journal of Business Research, Springer, vol. 76(4), pages 483-494, December.
    • Handle: RePEc:spr:sjobre:v:76:y:2024:i:4:d:10.1007_s41471-024-00203-4
    DOI: 10.1007/s41471-024-00203-4
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    References listed on IDEAS

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    8. Leuz, C & Verrecchia, RE, 2000. "The economic consequences of increased disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 38, pages 91-124.
    9. Marc Berninger, 2024. "Changes in the Perception of Error Announcements from the German Two-Tier Enforcement," Schmalenbach Journal of Business Research, Springer, vol. 76(4), pages 613-639, December.
    10. Georg Reischauer & Wolfgang H. Güttel & Elke Schüssler, 2021. "Aligning the design of intermediary organisations with the ecosystem," Industry and Innovation, Taylor & Francis Journals, vol. 28(5), pages 594-619, May.
    11. Dominik Oehlschläger & Andreas H. Glas & Michael Eßig, 2024. "How Digital Twins Impact Responsiveness: A Dynamic Fit Approach to Information Processing for High-Involvement Product Demand Management," Schmalenbach Journal of Business Research, Springer, vol. 76(4), pages 661-706, December.
    12. Raphael Müller & Johannes Voget & Jan Zental, 2024. "The Effects of Mandatory Private Disclosure On Public Disclosure—Evidence from CbCR," Schmalenbach Journal of Business Research, Springer, vol. 76(4), pages 533-571, December.
    13. Jannis Bischof & Joachim Gassen & Anna Rohlfing-Bastian & Davud Rostam-Afschar & Caren Sureth-Sloane, 2024. "Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting," Schmalenbach Journal of Business Research, Springer, vol. 76(4), pages 573-611, December.
    14. Montecchi, Matteo & Plangger, Kirk & West, Douglas C., 2021. "Supply chain transparency: A bibliometric review and research agenda," International Journal of Production Economics, Elsevier, vol. 238(C).
    15. Theresa Langenmayr & David Seidl & Violetta Splitter, 2024. "Interdiscursive struggles: Managing the co‐existence of the conventional and open strategy discourse," Strategic Management Journal, Wiley Blackwell, vol. 45(9), pages 1696-1730, September.
    16. Alessandra Perri & Vera Rocha, 2024. "Grand innovation challenges: celebrating 30 years of Industry and Innovation with a special issue," Industry and Innovation, Taylor & Francis Journals, vol. 31(1), pages 1-15, January.
    17. Elizabeth Blankespoor, 2019. "The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate," Journal of Accounting Research, Wiley Blackwell, vol. 57(4), pages 919-967, September.
    18. Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván, 2020. "Disclosure processing costs, investors’ information choice, and equity market outcomes: A review," Journal of Accounting and Economics, Elsevier, vol. 70(2).
    19. Peter Fiechter & Jörg‐Markus Hitz & Nico Lehmann, 2022. "Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive," Journal of Accounting Research, Wiley Blackwell, vol. 60(4), pages 1499-1549, September.
    20. Reischauer, Georg & Engelmann, Alexander & Gawer, Annabelle & Hoffmann, Werner H., 2024. "The slipstream strategy: How high-status OEMs coopete with platforms to maintain their digital extensions' edge," Research Policy, Elsevier, vol. 53(7).
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    22. Christensen, Hans B. & Floyd, Eric & Liu, Lisa Yao & Maffett, Mark, 2017. "The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records," Journal of Accounting and Economics, Elsevier, vol. 64(2), pages 284-304.
    23. Rolf Uwe Fülbier & Thorsten Sellhorn, 2023. "Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society," Journal of Business Economics, Springer, vol. 93(6), pages 1089-1124, August.
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