{"id":1576,"date":"2021-10-18T18:45:54","date_gmt":"2021-10-18T16:45:54","guid":{"rendered":"https:\/\/eaa-online.org\/arc\/blog\/blog\/how-changing-perceptions-and-priorities-shape-corporate-reporting\/"},"modified":"2022-10-04T12:50:55","modified_gmt":"2022-10-04T10:50:55","slug":"how-changing-perceptions-and-priorities-shape-corporate-reporting","status":"publish","type":"post","link":"https:\/\/eaa-online.org\/arc\/blog\/2021\/10\/18\/how-changing-perceptions-and-priorities-shape-corporate-reporting\/","title":{"rendered":"How changing perceptions and priorities shape corporate reporting"},"content":{"rendered":"

In 2015, Siemens took stakeholders and observers by surprise by drastically reducing the content of their annual report. \u201cLess is more\u201d 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. <\/span><\/span><\/p>\n

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Their paper \u201cPreparers\u2019 Construction of Users\u2019 Information Needs in Corporate Reporting: A Case Study\u201d\u00a0was published in the European Accounting Review<\/em> (Vol. 30, Issue 5) and is available at: https:\/\/www.tandfonline.com\/doi\/full\/10.1080\/09638180.2021.1961596<\/a><\/span><\/span><\/p>\n

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 <\/p>\n","protected":false},"excerpt":{"rendered":"

In 2015, Siemens took stakeholders and observers by surprise by drastically reducing the content of their annual report. \u201cLess is more\u201d 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 […]<\/p>\n","protected":false},"author":61,"featured_media":1577,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[1],"tags":[],"acf":[],"yoast_head":"\nHow changing perceptions and priorities shape corporate reporting - ARC<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How changing perceptions and priorities shape corporate reporting - ARC\" \/>\n<meta property=\"og:description\" content=\"In 2015, Siemens took stakeholders and observers by surprise by drastically reducing the content of their annual report. \u201cLess is more\u201d was their answer to disclosure overload. 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