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Empirische Analyse der DAX-Segmentunternehmen. Prüferische Durchsicht von Halbjahresabschlüssen

Empirische Analyse der DAX-Segmentunternehmen. Prüferische Durchsicht von Halbjahresabschlüssen

          
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About the Book

Studienarbeit aus dem Jahr 2021 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,5, Hochschule für Technik und Wirtschaft des Saarlandes, Sprache: Deutsch, Abstract: Die vorliegende Arbeit möchte insbesondere zwei Fragen beantworten: Zum einen erforscht sie, ob Unternehmen das nach § 115 Abs. 5 Satz 1 gewährte Wahlrecht aus üben und eine freiwillige prüferische Durchsicht ihrer Halbjahresfinanzberichte veranlassen. Zum anderen fragt sie, wo Ziele und Grenzen der Zwischenberichterstattung liegen und welchen Beitrag eine prüferische Durchsicht zur Erreichung dieser Ziele leisten kann. Mit der stetig voranschreitenden Internationalisierung der Unternehmenstätigkeit sowie der Globalisierung der Kapitalmärkte in den vergangenen Jahrzehnten hat auch ein tief-greifender Wandel im Bereich der Wirtschaftsprüfung stattgefunden. In Folge struktureller Veränderungen und gestiegener Informationsbedürfnisse der Stakeholder wurde der Bedarf an neuen Bestätigungsleistungen - neben der klassischen Jahresabschlussprüfung - immer größer. Ein Resultat dieser Entwicklungen ist die freiwillige prüferische Durchsicht des Halbjahresfinanzberichts. Während insbesondere in anglo-amerikanischen Ländern bereits seit vielen Jahren die prüferische Durchsicht ein fester Bestandteil der Wirtschaftsprüfung ist, müssen sich börsennotierte Unternehmen in Deutschland erst seit 2007 gezielt mit der Frage der Durchführung einer prüferischen Durchsicht beschäftigen. Mit der Neugestaltung der Zwischenberichterstattung durch das Transparenzrichtlinie-Umsetzungsgesetz (TUG), welches auf die Stärkung des Vertrauens der Anleger durch eine frühzeitige Bekanntmachung von zuverlässigen und umfassenden Informationen abzielte, wurden die bis dahin im Börsengesetz (BörsG), der Börsenzulassungsverordnung (BörsZulV) und der jeweiligen Börsenordnung festgelegten Regelungen zur Zwischenberichterstattung börsennotierter Unternehmen außer Kraft gesetzt und im Wertpapierhandelsgesetz (WpHG) veranker


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Product Details
  • ISBN-13: 9783346434296
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 38
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 334643429X
  • Publisher Date: 17 May 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 63 gr


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