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.

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Year of publication:	2010
Authors:	Henselmann, Klaus ; Klein, Martin ; Raschdorf, Florian
Institutions:	Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg
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

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Extent:	application/pdf
Series:	Working Papers in Accounting Valuation Auditing. - ISSN 1867-7932.
Type of publication:	Book / Working Paper
Language:	German
Notes:	Number 2010-2
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:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008479037