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Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU) >
Lehrstuhl für Rechnungswesen und Prüfungswesen, Universität Erlangen-Nürnberg >
Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg >
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http://hdl.handle.net/10419/30198
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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  |
| 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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