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dc.contributor.authorHenselmann, Klausen_US
dc.contributor.authorKlein, Martinen_US
dc.contributor.authorRaschdorf, Florianen_US
dc.date.accessioned2010-03-31en_US
dc.date.accessioned2010-04-08T06:59:20Z-
dc.date.available2010-04-08T06:59:20Z-
dc.date.issued2010en_US
dc.identifier.urihttp://hdl.handle.net/10419/30198-
dc.description.abstractIn 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.en_US
dc.language.isogeren_US
dc.publisherUniv., Lehrstuhl für Rechnungswesen und Prüfungswesen Erlangen-Nürnbergen_US
dc.relation.ispartofseriesWorking papers in accounting valuation auditing 2010-2en_US
dc.subject.jelG18en_US
dc.subject.jelG32en_US
dc.subject.jelG34en_US
dc.subject.jelG38en_US
dc.subject.jelK22en_US
dc.subject.jelM41en_US
dc.subject.jelM42en_US
dc.subject.ddc650en_US
dc.subject.keywordRechnungslegungspolitiken_US
dc.subject.keywordPublizitätsverhaltenen_US
dc.subject.keywordGrößenklassenen_US
dc.subject.keywordKonzernrechnungslegungen_US
dc.subject.keywordanalysisen_US
dc.subject.keywordaccounting policyen_US
dc.subject.keywordbusiness forecasten_US
dc.subject.keywordforecast uncertaintyen_US
dc.subject.keywordmanagement commentaryen_US
dc.subject.keyworddisclosure policyen_US
dc.subject.keywordsemioticsen_US
dc.subject.keywordsemanticsen_US
dc.subject.keywordpragmaticsen_US
dc.subject.keywordMAXqdaen_US
dc.subject.keywordLageberichten_US
dc.subject.keywordPrognoseberichten_US
dc.subject.keywordPrognoseen_US
dc.subject.keywordSemiotiken_US
dc.subject.keywordSemantiken_US
dc.subject.keywordSyntaktiken_US
dc.subject.keywordqualitative Datenanalyseen_US
dc.subject.keywordBilanzanalyseen_US
dc.subject.keywordMAXqdaen_US
dc.subject.keywordInhaltsanalyseen_US
dc.subject.keywordManagement Commentaryen_US
dc.subject.keywordDRS 15en_US
dc.subject.keywordDRS 5en_US
dc.subject.keywordquantitative Datenanalyseen_US
dc.titlePrognoseeignung des Prognoseberichts? Eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentaryen_US
dc.typeWorking Paperen_US
dc.identifier.ppn622860348en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:fauacc:20102-
Appears in Collections:Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg

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