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Voluntary Disclosure of Company Information - Costly Additions or a Step towards Competitive Advantage?: An Application to the Case of Publicly Quoted Football Clubs in Europe

Voluntary Disclosure of Company Information - Costly Additions or a Step towards Competitive Advantage?: An Application to the Case of Publicly Quoted Football Clubs in Europe

          
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About the Book

Diploma Thesis from the year 2000 in the subject Business economics - Operations Research, grade: 1.7, European School of Management and Technology, Berlin, language: English, abstract: In einem ersten Schritt leitet diese Diplomarbeit (European Research Project, ERP) die Notwendigkeit von freiwilliger Unternehmenspublizität in strategischen und nicht-finanziellen Bereichen her. Es wird argumentiert, daß Unternehmen ein integraler Bestandteil einer gemeinsamen Umwelt sind und sich in einer Reihe interdependenter Beziehungen mit dieser befinden. Daher werden sie zunehmend als Interessengemeinschaften verschiedener Anspruchsgruppen gesehen, die nur dann optimal handeln können, wenn die Ansprüche umfassend beachtet und berücksichtigt werden. Dabei sind Informationsansprüche davon abhängig, wie die jeweilige Information zur Verbesserung von Entscheidungsprozessen genutzt werden kann. Dies wiederum wird vom Potential der Information bestimmt, Unsicherheit in den betreffenden Entscheidungsbereichen zu reduzieren. Unsicherheit besteht für externe Entscheidungsträger vor allem in den Bereichen, in die herkömmliche Unternehmensinformationen wenige oder gar keine Einblicke gewähren. Aufgrund der traditionellen, finanzorientierten Auffassung der Publizität gilt dies in besonderem Maße für strategische und andere nicht-finanzielle Aspekte. Entsprechende freiwillige Publizität kann daher Unsicherheit erheblich reduzieren, insbesondere dann, wenn sie im Rahmen von testierten Dokumenten stattfindet. Gängige Finanzberichterstattung und bestehende Pflichtpublizität sind dagegen nicht in der Lage, die Befriedigung der Informationsbedürfnisse der Anspruchsgruppen annähernd zu gewährleisten.


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Product Details
  • ISBN-13: 9783867465755
  • Publisher: Examicus Publishing
  • Publisher Imprint: Examicus Publishing
  • Height: 210 mm
  • No of Pages: 140
  • Series Title: English
  • Sub Title: An Application to the Case of Publicly Quoted Football Clubs in Europe
  • Width: 148 mm
  • ISBN-10: 3867465754
  • Publisher Date: 04 Oct 2012
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Spine Width: 8 mm
  • Weight: 191 gr


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