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In the last decade measuring a company´s performance exclusively financially has been heavily criticised. Consequently, different performance measurement systems including the Balanced Scorecard, the Performance Pyramid, and the Quantum Performance were developed, discussed and implemented in industry. Besides the financial perspective, additional perspectives (e.g. customers, processes, employess, etc) have been considered. Organisational performance is assumed to be a multidimensional phenomenon today. Hence one important aspect of the discussion of several concepts of performance measurement has been the selection of the right measures. This paper focused the problemof measuring multidimensional organisational performance. Based on the multitask agency theory we enhanced the approaches of Holmstrom/milgrom and Austin by introducing extrinsic and intrinsic motivation, cost of measurement and uncertainty of measurement into the model.

This dissertation studies consequences of mandating quarterly disclosure for corporate finance policies as well as consequences of deregulating quarterly disclosure requirements for quarterly reporting. In detail, the first essay investigates the effect of more frequent disclosure for firms’ capital structure. The second essay analyses the effect of more frequent disclosure on dividend payments to shareholders. The third essay examines consequences of deregulating quarterly disclosure for the availability, timing, form and content of quarterly reports. Die vorliegende Dissertation untersucht die Konsequenzen einer verpflichtenden quartalsweisen Publizität für die Finanzpolitik von Unternehmen sowie die Konsequenzen einer Deregulierung von quartalsweisen Publizitätsvorgaben für die Quartalsberichterstattung. Im Detail untersucht der erste Aufsatz den Effekt einer höheren Publizitätsfrequenz auf die Kapitalstruktur von Unternehmen. Der zweite Aufsatz analysiert den Effekt einer höheren Publizitätsfrequenz auf Dividendenzahlungen an Aktionäre. Der dritte Aufsatz prüft Konsequenzen einer Deregulierung von quartalsweiser Publizität für Verfügbarkeit, Veröffentlichungsdauer, Form und Inhalt von Quartalsberichten.