Wertorientierte Berichterstattung zum Kundenkapital – eine empirische Analyse der DAX 30-Unternehmen

In science as well as in practice customer relationships are among the most significant drivers of a company’s success and are considered one of the most important intangible assets of a company. Communicating this valuable information to the capital market requires a strong focus on the external reporting of customer capital as a major part of the listed companies’ value reporting. This article analyzes the current relevance of customer capital in the external reporting of the German DAX 30-companies on the basis of an empirical analysis. Copyright Springer-Verlag 2009