Die Qualität der Lageberichterstattung von DAX-Konzernen
German, Martina Mühlbauer, 2013More than 10 pieces in stock at supplier
Product details
The management report is intended to serve as an independent accounting tool that allows for a comprehensive economic assessment of the company. Despite a long-standing tradition in Germany, the quality of reporting is largely inadequate. Martina Mühlbauer examines the reporting quality of the partial report on earnings, financial position, and assets, focusing her study on companies listed on the TecDAX. The quality benchmark for the empirical analysis is based on the requirements of the German Accounting Standard No. 15 (DRS 15), which aims to clarify the legal regulations. Based on the empirical findings, the author reveals the strengths and weaknesses of the examined management reports and derives corresponding recommendations for action.
topic | Economy & Law |
Language | German |
Author | Martina Mühlbauer |
Year | 2013 |
Number of pages | 504 |
Book cover | Paperback |
Item number | 7265604 |
Publisher | Springer |
Category | Reference books |
Release date | 12.1.2018 |
topic | Economy & Law |
Language | German |
Author | Martina Mühlbauer |
Year | 2013 |
Number of pages | 504 |
Book cover | Paperback |
CO₂ emissions | 0,35 kg |
Climate contribution | EUR 0,12 |
Product Safety |
30-day right of return if unopened
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