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On the Efficiency of German Growth Forecasts: An Empirical Analysis Using Quantile Random Forests
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Business-Cycle Reports and the Efficiency of Macroeconomic Forecasts for Germany
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Linguistic Fragmentation at the Micro-Level: Economic Returns to Speaking the Right Language(s) in a Multilinguistic Society
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Face value of companies: deep learning for nonverbal communication
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The Term ´Non-financial Information´- A Semantic Analysis of a Key Feature of Current and Future Corporate Reporting
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Abstract:
Accounting and corporate reporting can be seen as a language for specific purposes. Such a language requires the use of terms and concepts with a precise and commonly shared meaning to allow effective and efficient communication. We analyze the term ‘non-financial information’, which has become a part of mandatory corporate reporting within the European Union (EU) through recent regulatory actions. Our analysis is based on a survey of the theoretical and empirical literature, on the rational of semantic theory, as well as on a questionnaire survey. The clear finding is that, up to now, neither a common meaning nor a generally accepted definition of ‘non-financial information’ exists. We derive from the applied theoretical concepts that this situation negatively impacts the efficiency and effectiveness of corporate communication. Against this background we discuss several venues that might help to overcome this deficiency like issuing a mandatory guideline or changing the terminology.
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Keyword:
330 Wirtschaft; ddc:330
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URL: https://epub.uni-regensburg.de/36428/
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Theologische Einflüsse auf die deutsche Nationalökonomie im 19. und 20. Jahrhundert – drei Fallbeispiele
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Petersen, Tim. - : Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky, 2015
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Quantifying High-Frequency Market Reactions to Real-Time News Sentiment Announcements
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Tracking domain knowledge based on segmented textual sources
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Kalledat, Tobias. - : Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2009
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