Prognoseeignung des Prognoseberichts? Eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentary
In today's uncertain financial climate it is particularly important for entities to explain their financial performance relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany's publicly traded MDAX and SDAX companies using a random selection. Actual results are compared with predicted profits. It is examined whether the companies have delivered results in line with former expectations.
Year of publication: |
2010
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Authors: | Henselmann, Klaus ; Klein, Martin ; Raschdorf, Florian |
Publisher: |
Nürnberg : Friedrich-Alexander-Universität Erlangen-Nürnberg, Lehrstuhl für Rechnungswesen und Prüfungswesen |
Subject: | Rechnungslegungspolitik | Publizitätsverhalten | Größenklassen | Konzernrechnungslegung | analysis | accounting policy | business forecast | forecast uncertainty | management commentary | disclosure policy | semiotics | semantics | pragmatics | MAXqda | Lagebericht | Prognosebericht | Prognose | Semiotik | Semantik | Syntaktik | qualitative Datenanalyse | Bilanzanalyse | Inhaltsanalyse | Management Commentary | DRS 15 | DRS 5 | quantitative Datenanalyse |
Saved in:
freely available
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | German |
Other identifiers: | 622860348 [GVK] hdl:10419/30198 [Handle] RePEc:zbw:fauacc:20102 [RePEc] |
Classification: | G18 - Government Policy and Regulation ; G32 - Financing Policy; Capital and Ownership Structure ; G34 - Mergers; Acquisitions; Restructuring; Corporate Governance ; G38 - Government Policy and Regulation ; K22 - Corporation and Securities Law ; M41 - Accounting ; M42 - Auditing |
Source: |
Persistent link: https://www.econbiz.de/10010300005