Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/30198 
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dc.contributor.authorHenselmann, Klausen
dc.contributor.authorKlein, Martinen
dc.contributor.authorRaschdorf, Florianen
dc.date.accessioned2010-03-31-
dc.date.accessioned2010-04-08T06:59:20Z-
dc.date.available2010-04-08T06:59:20Z-
dc.date.issued2010-
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
dc.language.isogeren
dc.publisher|aFriedrich-Alexander-Universität Erlangen-Nürnberg, Lehrstuhl für Rechnungswesen und Prüfungswesen |cNürnbergen
dc.relation.ispartofseries|aWorking Papers in Accounting Valuation Auditing |x2010-2en
dc.subject.jelG18en
dc.subject.jelG32en
dc.subject.jelG34en
dc.subject.jelG38en
dc.subject.jelK22en
dc.subject.jelM41en
dc.subject.jelM42en
dc.subject.ddc650en
dc.subject.keywordRechnungslegungspolitiken
dc.subject.keywordPublizitätsverhaltenen
dc.subject.keywordGrößenklassenen
dc.subject.keywordKonzernrechnungslegungen
dc.subject.keywordanalysisen
dc.subject.keywordaccounting policyen
dc.subject.keywordbusiness forecasten
dc.subject.keywordforecast uncertaintyen
dc.subject.keywordmanagement commentaryen
dc.subject.keyworddisclosure policyen
dc.subject.keywordsemioticsen
dc.subject.keywordsemanticsen
dc.subject.keywordpragmaticsen
dc.subject.keywordMAXqdaen
dc.subject.keywordLageberichten
dc.subject.keywordPrognoseberichten
dc.subject.keywordPrognoseen
dc.subject.keywordSemiotiken
dc.subject.keywordSemantiken
dc.subject.keywordSyntaktiken
dc.subject.keywordqualitative Datenanalyseen
dc.subject.keywordBilanzanalyseen
dc.subject.keywordMAXqdaen
dc.subject.keywordInhaltsanalyseen
dc.subject.keywordManagement Commentaryen
dc.subject.keywordDRS 15en
dc.subject.keywordDRS 5en
dc.subject.keywordquantitative Datenanalyseen
dc.titlePrognoseeignung des Prognoseberichts? Eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentary-
dc.type|aWorking Paperen
dc.identifier.ppn622860348en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:fauacc:20102en

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