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Die Qualitat der Lageberichterstattung von DAX-Konzernen - Empirische Analyse der Berichterstattung zur Ertrags-, Finanz- und Vermoegenslage (German, Paperback, 2014 ed.) Loot Price: R2,084
Discovery Miles 20 840
Repayment Terms: R195 pm x 12*
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Die Qualitat der Lageberichterstattung von DAX-Konzernen - Empirische Analyse der Berichterstattung zur Ertrags-, Finanz- und...

Die Qualitat der Lageberichterstattung von DAX-Konzernen - Empirische Analyse der Berichterstattung zur Ertrags-, Finanz- und Vermoegenslage (German, Paperback, 2014 ed.)

Martina Muhlbauer

Series: BestMasters

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Loot Price R2,084 Discovery Miles 20 840 | Repayment Terms: R195 pm x 12*

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Der Lagebericht soll als eigenstandiges Rechnungslegungsinstrument eine wirtschaftliche Gesamtbeurteilung des Unternehmens ermoeglichen. Die Berichterstattung befindet sich trotz langjahriger Tradition in Deutschland mehrheitlich auf einem unzureichenden Qualitatsniveau. Martina Muhlbauer untersucht die Berichtsqualitat des Teilberichts der Ertrags-, Finanz- und Vermoegenslage und konzentriert ihre Studie auf die Unternehmen des TecDAX. Den Qualitatsmassstab der empirischen Analyse bilden die Anforderungen des Deutschen Rechnungslegungs Standards Nr. 15 (DRS 15), welcher der Konkretisierung der gesetzlichen Regelungen dient. Anhand der empirischen Befunde deckt die Autorin die Starken und Schwachen der untersuchten Lageberichte auf und leitet entsprechende Handlungsempfehlungen ab.

General

Imprint: Springer Gabler
Country of origin: Germany
Series: BestMasters
Release date: December 2013
First published: 2014
Authors: Martina Muhlbauer
Dimensions: 210 x 148 x 28mm (L x W x T)
Format: Paperback
Pages: 477
Edition: 2014 ed.
ISBN-13: 978-3-658-04593-7
Languages: German
Categories: Books > Business & Economics > Finance & accounting > Accounting > Management accounting
Books > Business & Economics > Business & management > Management & management techniques > General
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LSN: 3-658-04593-0
Barcode: 9783658045937

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