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Prognoseberichterstattung: Praxis, Determinanten Und Kapitalmarktwirkungen Bei Deutschen Boersennotierten Unternehmen

Prognoseberichterstattung: Praxis, Determinanten Und Kapitalmarktwirkungen Bei Deutschen Boersennotierten Unternehmen

          
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About the Book

Die Arbeit wurde mit dem Dr. Andreas Dombret Promotionspreis 2009 der Wirtschaftswissenschaftlichen Fakultät der Universität Münster ausgezeichnet.
Der steigende Informationsbedarf an Prognosen seitens der Berichtsadressaten war Anlass verschiedener Reformmaßnahmen, welche den Lagebericht zu einem zukunftsorientierten Berichtsinstrument ausgebaut haben. In dieser Studie wird der Frage nachgegangen, wie sich die Prognoseberichterstattung im Lagebericht entwickelt hat, durch welche Bestimmungsfaktoren die Berichtspraxis determiniert wird und welche Kapitalmarktreaktionen mit der Veröffentlichung von Prognosen einhergehen. Die Befunde liefern umfassende Einblicke in die Prognosepublizität und deren Kapitalmarktwirkungen unter Berücksichtigung aktueller Rechnungslegungsanforderungen.


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Product Details
  • ISBN-13: 9783631595435
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Hardback
  • Height: 210 mm
  • No of Pages: 333
  • Series Title: Muensteraner Schriften Zur Internationalen Unternehmensrechn
  • Sub Title: Praxis, Determinanten Und Kapitalmarktwirkungen Bei Deutschen Boersennotierten Unternehmen
  • Width: 148 mm
  • ISBN-10: 3631595433
  • Publisher Date: 06 Nov 2009
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 6392 gr


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Prognoseberichterstattung: Praxis, Determinanten Und Kapitalmarktwirkungen Bei Deutschen Boersennotierten Unternehmen
Peter Lang Gmbh, Internationaler Verlag Der W -
Prognoseberichterstattung: Praxis, Determinanten Und Kapitalmarktwirkungen Bei Deutschen Boersennotierten Unternehmen
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