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Lageberichterstattung von börsennotierten Konzernen des HDAX, Prime und General Standards nach der Umsetzung des DRS 20: Empirische Analyse der Prognoseberichterstattung

Lageberichterstattung von börsennotierten Konzernen des HDAX, Prime und General Standards nach der Umsetzung des DRS 20: Empirische Analyse der Prognoseberichterstattung

          
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About the Book

Masterarbeit aus dem Jahr 2015 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Frankfurt früher Fachhochschule, Sprache: Deutsch, Abstract: Die zunehmende Bedeutung einer zukunftsorientierten Berichterstattung über das künftige Unternehmensgeschehen sowie die letzte Überarbeitung der konkreten Anforderungen an die Konzernberichterstattung führt in der vorliegenden Arbeit zu der Frage, ob sich die Prognosepublizität börsennotierter Konzerne durch die Erstanwendung des DRS 20 verbessern konnte und ob sich Unterschiede aufgrund der Notierung innerhalb der unterschiedlichen Börsenindizes ergeben. Vor dem Hintergrund dieser Fragestellung verfolgt die vorliegende Arbeit das Ziel, die neuen Anforderungen an die Konzernlageberichterstattung nach DRS 20 darzustellen und den aktuellen Stand der Umsetzungspraxis am Beispiel der Prognoseberichterstat-tung von börsennotierten Konzernen im Sinne der Fragestellung zu analysieren. Hierbei werden ebenso die Determinanten der Prognoseberichterstattung bzgl. der Standard-konformen Anwendung nach den neuen Anforderungen des DRS 20 untersucht. Gegenstand der Betrachtung sind börsennotierte Konzerne des HDAX sowie des Prime- und General Standards. Der Beitrag soll die bisherigen empirischen Untersuchungen zur Prognoseberichtspraxis nach erstmaliger Anwendung des DRS 20 ergänzen und erweitern. Dies soll durch die Überprüfung geschehen, inwieweit es durch die Standard-konforme Anwendung des DRS 20 zu einer Verbesserung der bereitgestellten Informationen gekommen ist, sowohl bei den Konzernen des HDAX als auch bei den weniger im Fokus der wissenschaftlichen Untersuchungen stehenden Konzerne des Prime- und General Standards. Die Arbeit richtet sich an publizitätspflichtige Unternehmen und hierbei insbesondere an die "kleineren" Unternehmen des Prime- und Generalstandards, die auf die Ergebnisse dieser Untersuchung zurückgreifen und diese als Basis


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Product Details
  • ISBN-13: 9783668124028
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Weight: 172 gr
  • ISBN-10: 3668124027
  • Publisher Date: 26 Jan 2016
  • Height: 210 mm
  • No of Pages: 124
  • Series Title: German
  • Sub Title: Empirische Analyse der Prognoseberichterstattung
  • Width: 148 mm


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Lageberichterstattung von börsennotierten Konzernen des HDAX, Prime und General Standards nach der Umsetzung des DRS 20: Empirische Analyse der Prognoseberichterstattung
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Lageberichterstattung von börsennotierten Konzernen des HDAX, Prime und General Standards nach der Umsetzung des DRS 20: Empirische Analyse der Prognoseberichterstattung
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