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Segmentberichterstattung nach IFRS 8 : eine Analyse der praktischen Umsetzung

Zinser, Franz - 2019

Berichterstattung deutscher Unternehmen. Ausgehend von einer konzeptionellen Würdigung des Regelwerks zur Segmentberichterstattung … Berichterstattung unter IFRS 8 bei DAX-, MDAX- und SDAX-Unternehmen. Die Untersuchung bezieht neben der Segmentberichterstattung auch … Zielgruppen Lehrende und Studierende der Betriebswirtschaftslehre, insb. Controlling, Rechnungslegung sowie Wirtschaftsprüfung …

Persistent link: https://www.econbiz.de/10012402561

Grundsätze ordnungsmäßiger Versicherungsbilanzierung nach IFRS : eine bilanztheoretische Analyse unter Berücksichtigung branchenspezifischer Anforderungen

Zeitler, Nicholas - 2021

Mitarbeiter bei Prof. Dr. Michael Hommel am Lehrstuhl für Wirtschaftsprüfung und Rechnungslegung an der Goethe …

Persistent link: https://www.econbiz.de/10012496308

Differences between FIN 48 and IFRIC 23 : A Critical Analysis

Seibert, Carolin - 2022

Introduction -- Conceptual Basis for Accounting for Uncertain Tax Positions -- Critical Analysis of the Conceptual Differences between FIN 48 and IFRIC 23 -- Critical Analysis of the Practical Application of IFRIC 23 -- Conclusion.

Persistent link: https://www.econbiz.de/10013361775

Risk Disclosure in the European Banking Industry : Qualitative and Quantitative Content Analysis Methodologies

Polizzi, Salvatore - 2022

Chapter 1. Introduction -- Chapter 2. Risk Disclosure in Banking: The State of the Art -- Chapter 3. Derivative Disclosure Practices in the European banking system: A Qualitative Analysis of Globally Systemically Important Banks -- Chapter 4. The Effects of the Single Supervisory Mechanisms on...

Persistent link: https://www.econbiz.de/10012814829

New Models of Financing and Financial Reporting for European SMEs : A Practitioner's View

Kaili, Eva (ed.); Psarrakis, Dimitrios (ed.); … - 2019

This book looks at the 23 million registered Small and Medium Enterprises (SMEs) that make up 98 per cent of the EU economy. Addressing the high end of SMEs in terms of new models for SME funding and financial reporting, this merged way of looking at SMEs reveals a ‘myopic’ thinking in terms...

Persistent link: https://www.econbiz.de/10012397077

Integrated Sustainability Reporting : Linking Environmental and Social Information to Value Creation Processes

Bini, Laura; Bellucci, Marco - 2020 - 1st ed. 2020

This book proposes an integrated approach to sustainability reporting, the goal being to overcome certain limitations of the well-established additive approach, where the reporting of environmental, social and economic issues is sequential, but separate. It argues that, in order to successfully...

Persistent link: https://www.econbiz.de/10012398762

Mandatory Non-financial Risk-Related Disclosure : Measurement Problems and Usefulness for Investors

Veltri, Stefania - 2020 - 1st ed. 2020.

Part I: Measuring Non-Financial Risk Disclosure -- A Brief Overview of the Book -- Risk-Related Disclosure -- The Mandatory Non-financial Disclosure in the European Union -- Measuring the Quality of Non-financial Risk-Related Disclosure -- Part II: Testing the Usefulness of Non-Financial Risk...

Persistent link: https://www.econbiz.de/10012399563

CSR Image Discursive Construction of Banks and the Effects on Capital Markets : Comparative Study of China and US

Wan, Muchun - 2022

Chapter 1. Introduction -- Chapter 2. Literature Review -- Chapter 3. Theoretical Framework -- Chapter 4. Research Methods -- Chapter 5. A Descriptive Study of Multi-Dimensional Discursive Features in Chinese and American Banks’ CSR Reports -- Chapter 6. A Contrastive Study of Chinese and...

Persistent link: https://www.econbiz.de/10013447373

Handbuch Investor Relations und Finanzkommunikation

Hoffmann, Christian (ed.); Schiereck, Dirk (ed.); … - 2022

Grundlagen und rechtliche Anforderungen der Kapitalmarktkommunikation -- Steuerung von Investor Relations und Finanzkommunikation -- Unternehmensbewertung und Corporate Governance -- Zielgruppen und Instrumente -- Unternehmensberichterstattung und Integrated Reporting -- Börsengang,...

Persistent link: https://www.econbiz.de/10013203504

Investor Relations and ESG Reporting in a Regulatory Perspective : A Practical Guide for Financial Market Participants

Lykkesfeldt, Poul; Kjaergaard, Laurits Louis - 2022

Introduction -- Section 1: The financial markets: An overview -- Chapter 1.1: The benefits and drawbacks of a stock market listing -- Chapter 1.2: The formation of stock prices -- Chapter 1.3: Ethics in the financial markets – why a solid IR framework is key -- Chapter 1.4: Understanding...

Persistent link: https://www.econbiz.de/10013341712