Standardization of Financial and Nonfinancial Information (A08)

• Subject Area: Operations Management and Computer Science for Business Administration
• Term: since 2019
• Project identifier: Deutsche Forschungsgemeinschaft (DFG) - Project number 403041268

Daske (A08) uses linguistic methodology and large-scale analysis of textual data to explore how incentives and regulatory interventions affect the standardization of reporting data. The level of standardization is a key determinant of information processing costs and thus a prime candidate to explain the efficiency of information reception by users of financial reporting information. Information may therefore need a certain level of standardization to cause transparency. A08 explores this link by studying how the level of standardization in certain components of financial reports (terminology usage, translations, nonfinancial reporting, or company identification) affects economic outcome measures of transparency.

• DFG Programme: CRC/Transregios
• Subproject of: TRR 266: Accounting for Transparency
• Applicant Institution: Universität Paderborn
• Project Head: Professor Dr. Holger Daske