Bernhard Stellner Knihy

Financial reports serve as a crucial communication tool between a company's management and various stakeholders, including shareholders, employees, suppliers, and the broader society. This master's thesis explores the significance of these reports in conveying essential information and fostering transparency in corporate governance. It highlights the multifaceted role of financial reporting in addressing the interests of diverse parties, thereby emphasizing its importance in the business ecosystem.

The study investigates the readability of shareholder letters in bilingual quarterly reports from companies listed on the Frankfurt Stock Exchange. It explores how management may manipulate report readability to either obscure negative results or highlight positive outcomes, impacting stakeholders' understanding. By analyzing various factors that affect readability, the research aims to shed light on the communication dynamics between company management and a diverse range of stakeholders, including investors and the broader society.

Die Bachelorarbeit untersucht die demographischen Strukturen österreichischer börsenotierter AGs zwischen 2005 und 2009 anhand von Korrelationsstudien. Sie analysiert Aufsichtsratsmandate, Lebensalter, Geschlecht und weitere Variablen. Die Arbeit beleuchtet auch Corporate Governance und deren Einfluss auf Unternehmen.