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Optimierung des Risikomanagementsystems am Beispiel der R. STAHL Technologiegruppe

Günther, Thomas; Śmirska, Katarzyna; Schiemann, Frank; … - In: Controlling : Zeitschrift für erfolgsorientierte … 21 (2009) 1, pp. 48-56

Persistent link: https://www.econbiz.de/10003794567

The relationship between recognised intangible assets and voluntary intellectual capital disclosure

Schiemann, Frank; Richter, Kai; Günther, Thomas - In: Journal of applied accounting research 16 (2015) 2, pp. 240-264

Persistent link: https://www.econbiz.de/10011379351

Voluntary disclosure of intellectual capital items in roadshows and investor conferences : an empirical analysis of DAX30-companies

Schiemann, Frank; Richter, Kai; Günther, Thomas - In: Zeitschrift für Planung & Unternehmenssteuerung 21 (2011) 3, pp. 255-275

Persistent link: https://www.econbiz.de/10008934801

Stakeholder relevance for reporting : explanatory factors of carbon disclosure

Günther, Edeltraud; Günther, Thomas; Schiemann, Frank; … - In: Business & society 55 (2016) 3, pp. 361-397

Persistent link: https://www.econbiz.de/10011450657

Entscheidungsorientierung von Fair Value-Ansätzen im internen und externen Rechnungswesen

Günther, Thomas; Schiemann, Frank - In: Fair Value : Bewertung in Rechnungswesen, Controlling …, (pp. 601-628). 2005

Persistent link: https://www.econbiz.de/10002794486

Voluntary disclosure of intellectual capital items in roadshows and investor conferences: an empirical analysis of DAX30-companies

Schiemann, Frank; Richter, Kai; Günther, Thomas - In: Metrika 21 (2010) 3, pp. 255-275

We analyze firms’ voluntary disclosure of intellectual capital in a setting of presentations to analysts and investors. Firms use presentations to analysts and investors as an additional means of reporting. Due to lesser restrictions of this kind of reporting and also due to the private...

Persistent link: https://www.econbiz.de/10010995004

The relationship between recognised intangible assets and voluntary intellectual capital disclosure

Schiemann, Frank; Richter, Kai; Günther, Thomas - In: Journal of Applied Accounting Research 16 (2015) 2, pp. 240-264

Purpose – The capitalisation of intangible investments is discussed controversially in the financial accounting literature. International accounting standards are concerned with this issue and generally demand more intellectual capital to be recognised on the face of the balance sheet. If...

Persistent link: https://www.econbiz.de/10014838190