@techreport{Henselmann2010Prognoseeignung,
abstract = {In today's uncertain financial climate it is particularly important for entities to explain their financial performance relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany's publicly traded MDAX and SDAX companies using a random selection. Actual results are compared with predicted profits. It is examined whether the companies have delivered results in line with former expectations.},
address = {Erlangen-N\"{u}rnberg},
author = {Klaus Henselmann and Martin Klein and Florian Raschdorf},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {G18; G32; G34; G38; K22; M41; M42; 650; Rechnungslegungspolitik; Publizit\"{a}tsverhalten; Gr\"{o}\ss{}enklassen; Konzernrechnungslegung; analysis; accounting policy; business forecast; forecast uncertainty; management commentary; disclosure policy; semiotics; semantics; pragmatics; MAXqda; Lagebericht; Prognosebericht; Prognose; Semiotik; Semantik; Syntaktik; qualitative Datenanalyse; Bilanzanalyse; MAXqda; Inhaltsanalyse; Management Commentary; DRS 15; DRS 5; quantitative Datenanalyse},
language = {ger},
number = {2010-2},
publisher = {Univ., Lehrstuhl f\"{u}r Rechnungswesen und Pr\"{u}fungswesen},
title = {Prognoseeignung des Prognoseberichts? Eine empirisch gest\"{u}tzte Diskussion vor dem Hintergrund aktueller \"{A}nderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentary},
type = {Working papers in accounting valuation auditing},
url = {http://hdl.handle.net/10419/30198},
year = {2010}
}
