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European Accounting Review Volume 30, 2021 - Issue 5: 2020 European Accounting Review Annual Conference
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2020 European Accounting Review Annual Conference

Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study

Kathrin Oberwallnera Institute for Accounting, Auditing and Analysis, Ludwig Maximilians University of Munich, Munich, GermanyView further author information
,
Christoph Pelgerb Department of Accounting, Auditing and Taxation, University of Innsbruck, Innsbruck, Austria;c Department of Accounting, Auditing and Law, NHH – Norwegian School of Economics, Bergen, NorwayCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0002-7140-5262View further author information
ORCID Icon &
Thorsten Sellhorna Institute for Accounting, Auditing and Analysis, Ludwig Maximilians University of Munich, Munich, GermanyORCID Iconhttps://orcid.org/0000-0003-2184-0968View further author information
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Pages 855-886 | Received 25 Apr 2020, Accepted 07 Jul 2021, Published online: 17 Aug 2021

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