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Title:Prognoseeignung des Prognoseberichts? Eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentary PDF Logo
Authors:Henselmann, Klaus
Klein, Martin
Raschdorf, Florian
Issue Date:2010
Series/Report no.:Working papers in accounting valuation auditing 2010-2
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.
Subjects:Rechnungslegungspolitik
Publizitätsverhalten
Größenklassen
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
JEL:G18
G32
G34
G38
K22
M41
M42
Document Type:Working Paper
Appears in Collections:Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg

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