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Das Ergebnis je Aktie (EPS) als Performancekennzahl innerhalb der Kapitalmarktkommunikation

Das Ergebnis je Aktie (EPS) als Performancekennzahl innerhalb der Kapitalmarktkommunikation

          
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About the Book

Studienarbeit aus dem Jahr 2010 im Fachbereich BWL - Bank, Börse, Versicherung, Sprache: Deutsch, Abstract: In Anlehnung an der neo-institutionalistischen Finanzierungstheorie mit der Herausforderung der asymmetrischen Informationsverteilung werden die Regeln für einen funktionierenden Kapitalmarkt dabei immer anspruchsvoller. Transparenzvorschriften und eine zeitnahe (ad-hoc Berichterstattung)Kapitalmarktkommunikation stärken die Unternehmensdarstellung (corporate identy) und damit die eigene Position am Markt. Der ersten Schritt für den deutschen Mittelstand zur Teilhabe am globalen Finanzmarkt und damit zur besseren Möglichkeit Kapital für die Unternehmung zu erhalten, ist hierbei eine gesunde Eigenkapitalstruktur, die Öffnung zum internationalen Kapitalmarkt durch einen Börsengang und die Anwendung der IFRS. Die Möglichkeit der Verbesserung der Eigenkapitalausstattung nichtemissionsfähiger Unternehmen hängt maßgeblich vom Zugang zum organisierten Kapitalmarkt ab und somit auch vom Gang an die Wertpapierbörse. Frisches Kapital ermöglicht die Expansion in wirtschaftlich wachsende Länder. Des Weiteren ist bei der Mittelbeschaffung via Wertpapierenen ein leicht expansives Verhalten deutscher Unternehmen zu verzeichnen, auch wenn im Gesamteindruck die Aktie als Finanzierungsinstrument noch eine relativ geringe Rolle bei den Unternehmen spielt. Vor diesem Hintergrund folgt die Erläuterung der Kennzahl: Ergebnis je Aktie. Diese Kennzahl beinhaltet eine Vielzahl von Auslegungsmöglichkeiten und deckt zugleich ansatzweise den Informationsbedarf der banknahen Analysten. Die Earnings per Share (EPS) sind eine zentrale Kennzahl der aktienanalytischen Rentabilitätsanalyse. Sie gelten als wesentlicher Informationsfaktor für Finanzinvestoren, weil sie die vergleichende Beurteilung der Ertragskraft von Unternehmen ermöglichen. Eine ver-bindliche Veröffentlichung der Ergebnis je Aktie-Kennzahl liegt nach IAS 33 vor, wenn Aktien ab bzw. nach dem 01.01.2005 eine Zulassung zum ö


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Product Details
  • ISBN-13: 9783640943036
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm
  • ISBN-10: 3640943031
  • Publisher Date: 24 Jun 2011
  • Height: 216 mm
  • No of Pages: 24
  • Series Title: German
  • Weight: 41 gr


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