Survey on Companies` Reporting Behavior in Austria, Germany, and Switzerland
| Year of publication: |
2005-10-01
|
|---|---|
| Authors: | Wilde, Marisa |
| Institutions: | Institut für Schweizerisches Bankwesen <Zürich> |
| Subject: | Jahresabschluss | Kapitalmarkteffizienz | Informationspflicht |
- 1. Introduction
- Survey Participants
- Statistical Evaluation
- 2. Performance Measures and Reporting Benchmarks
- Earnings versus Free cash flow
- Earnings Benchmarks
- 3. Meeting or Missing Reporting Benchmarks
- Motivations to meet Earnings Benchmarks
- Consequences of missing Earnings Benchmarks
- How to meet or beat Earnings Benchmarks
- 4 Information Intermediaries and Market Expectations
- 5 Voluntary Disclosure and Earnings Expectations Guidance
- How Guidance is provided
- The Importance of Earnings Guidance
- Voluntary Disclosure - For better or for worse
- Notes
- References
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