IDEAS home Printed from https://ideas.repec.org/p/zbw/martim/1104.html
   My bibliography  Save this paper

Die quantitative Inhaltsanalyse als Instrument zur Bestimmung des Dienstleistungsanteils von Sachgüterunternehmen

Author

Listed:
  • Kessler, Tim

Abstract

Die Erforschung des Phänomens der verstärkten Dienstleistungsorientierung von Sachgüterunternehmen findet sowohl in der Managementliteratur als auch bei Praktikern zunehmend Beachtung. Mit der quantitativen Analyse der Wirkungszusammenhänge und dem Erfolg von Dienstleistungsstrategien bei Sachgüterunternehmen beschäftigen sich hingegen bislang lediglich wenige Studien. Dieser Umstand begründet sich vornehmlich durch die bis dato unzureichende Datenlage hinsichtlich des Dienstleistungsanteils von Unternehmen. Die fehlende Kenntnis über den Dienstleistungsanteil stellt ein elementares Problem bei der quantitativen Analyse der Strategie der Dienstleistungsdiversifikation von Sachgüterunternehmen dar. Die genaue Bestimmung des Dienstleistungsanteils ist für viele Unternehmen aktuell nicht möglich, da die Ausweispraxis sehr heterogen ist und keine Verpflichtung zum Ausweis von Dienstleistungen besteht. Die vorliegende Untersuchung zielt auf die Überwindung dieser Problematik ab und stellt mit der quantitativen Inhaltsanalyse ein alternatives Instrument zur Bestimmung des Dienstleistungsanteils von Sachgüterunternehmen vor. Es kann gezeigt werden, dass die quantitative Inhaltsanalyse von Geschäftsberichten, im Sinne der Ermittlung von relativen Schlagworthäufigkeiten, ein wertvolles Instrument zur Bestimmung des Dienstleistungsanteils von Sachgüterunternehmen darstellt, das dazu beitragen kann bestehende Einschränkungen zu überwinden und eine solide Datenbasis für zukünftige quantitative Untersuchungen des Phänomens zunehmender Dienstleistungsorientierung zu liefern.

Suggested Citation

  • Kessler, Tim, 2011. "Die quantitative Inhaltsanalyse als Instrument zur Bestimmung des Dienstleistungsanteils von Sachgüterunternehmen," Discussion Papers on Strategy and Innovation 11-04, Philipps-University Marburg, Department of Technology and Innovation Management (TIM).
    • Handle: RePEc:zbw:martim:1104
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/77069/1/75141042X.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Paul C. Tetlock & Maytal Saar‐Tsechansky & Sofus Macskassy, 2008. "More Than Words: Quantifying Language to Measure Firms' Fundamentals," Journal of Finance, American Finance Association, vol. 63(3), pages 1437-1467, June.
    2. Frazier, Kb & Ingram, Rw & Tennyson, Bm, 1984. "A Methodology For The Analysis Of Narrative Accounting Disclosures," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 318-331.
    3. Frank Stille, 2003. "Produktbegleitende Dienstleistungen gewinnen weiter an Bedeutung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 70(21), pages 335-342.
    4. Hoskin, Re & Hughes, Js & Ricks, We, 1986. "Evidence On The Incremental Information-Content Of Additional Firm Disclosures Made Concurrently With Earnings," Journal of Accounting Research, Wiley Blackwell, vol. 24, pages 1-32.
    5. Laver, Michael & Benoit, Kenneth & Garry, John, 2003. "Extracting Policy Positions from Political Texts Using Words as Data," American Political Science Review, Cambridge University Press, vol. 97(2), pages 311-331, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ingrid E. Fisher & Margaret R. Garnsey & Mark E. Hughes, 2016. "Natural Language Processing in Accounting, Auditing and Finance: A Synthesis of the Literature with a Roadmap for Future Research," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 23(3), pages 157-214, July.
    2. Niamh Brennan & Encarna Guillamon-Saorin & Aileen Pierce, 2009. "Impression management : developing and illustrating a scheme of analysis for narrative disclosures – a methodological note," Open Access publications 10197/2905, Research Repository, University College Dublin.
    3. Yekini, Liafisu Sina & Wisniewski, Tomasz Piotr & Millo, Yuval, 2016. "Market reaction to the positiveness of annual report narratives," The British Accounting Review, Elsevier, vol. 48(4), pages 415-430.
    4. Yu, Feifei & Wang, Liting & Li, Xiaotong, 2020. "The effects of government subsidies on new energy vehicle enterprises: The moderating role of intelligent transformation," Energy Policy, Elsevier, vol. 141(C).
    5. Elizabeth Gordon & Elaine Henry & Marietta Peytcheva & Lili Sun, 2013. "Discretionary disclosure and the market reaction to restatements," Review of Quantitative Finance and Accounting, Springer, vol. 41(1), pages 75-110, July.
    6. Dang, Tung Lam & Moshirian, Fariborz & Zhang, Bohui, 2015. "Commonality in news around the world," Journal of Financial Economics, Elsevier, vol. 116(1), pages 82-110.
    7. Niamh M. Brennan & Encarna Guillamon‐Saorin & Aileen Pierce, 2009. "Methodological Insights," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(5), pages 789-832, June.
    8. Gropp, Reint E. & Radev, Deyan, 2017. "Social centralisation, bank integration and the transmission of lending shocks," IWH Discussion Papers 18/2017, Halle Institute for Economic Research (IWH).
    9. Christina Bannier & Thomas Pauls & Andreas Walter, 2019. "Content analysis of business communication: introducing a German dictionary," Journal of Business Economics, Springer, vol. 89(1), pages 79-123, February.
    10. Barth, Andreas & Radev, Deyan, 2022. "Integration culture of global banks and the transmission of lending shocks," Journal of Banking & Finance, Elsevier, vol. 134(C).
    11. Kothari, Pratik & Chance, Don M. & Ferris, Stephen P., 2021. "Bragging rights: Does corporate boasting imply value creation?," Journal of Corporate Finance, Elsevier, vol. 67(C).
    12. Tim Loughran & Bill Mcdonald, 2016. "Textual Analysis in Accounting and Finance: A Survey," Journal of Accounting Research, Wiley Blackwell, vol. 54(4), pages 1187-1230, September.
    13. Rahman, Sheehan, 2023. "Narrative tone and earnings persistence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
    14. Rahman, Sheehan, 2019. "Discretionary tone, annual earnings and market returns: Evidence from UK Interim Management Statements," International Review of Financial Analysis, Elsevier, vol. 65(C).
    15. Gropp, Reint & Radev, Deyan, 2017. "Social centralization, bank integration and the transmission of lending shocks," SAFE Working Paper Series 174, Leibniz Institute for Financial Research SAFE.
    16. Andrew Ferguson & Tom Scott & Neil Fargher, 2016. "The determinants and market reaction to Open Briefings: an investor relations option and evidence on the effectiveness of disclosure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(3), pages 803-843, September.
    17. Wisniewski, Tomasz Piotr & Yekini, Liafisu Sina, 2014. "Predicting Stock Market Returns Based on the Content of Annual Report Narrative: A New Anomaly," MPRA Paper 58107, University Library of Munich, Germany.
    18. Stolowy, Hervé & Jeanjean, Thomas & Erkens, Michael, 2011. "The economic consequences of increasing the international visibility of financial reports," HEC Research Papers Series 957, HEC Paris.
    19. Beaver, William H. & McNichols, Maureen F. & Wang, Zach Z., 2020. "Increased market response to earnings announcements in the 21st century: An Empirical Investigation," Journal of Accounting and Economics, Elsevier, vol. 69(1).
    20. David E. Allen & Michael McAleer & Abhay K. Singh, 2019. "Daily market news sentiment and stock prices," Applied Economics, Taylor & Francis Journals, vol. 51(30), pages 3212-3235, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:martim:1104. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/fwmarde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.