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Die Qualität der Lageberichterstattung von DAX-Konzernen

German, Martina Mühlbauer, 2013
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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.

Key specifications

topic
Economy & Law
Language
German
Author
Martina Mühlbauer
Year
2013
Number of pages
504
Book cover
Paperback

General information

Item number
7265604
Publisher
Springer
Category
Reference books
Release date
12.1.2018

Book properties

topic
Economy & Law
Language
German
Author
Martina Mühlbauer
Year
2013
Number of pages
504
Book cover
Paperback

Voluntary climate contribution

CO₂ emissions
0,35 kg
Climate contribution
EUR 0,12

Legal Notice

Product Safety

14-day cancellation right
30-day right of return if unopened
24 Months statutory warranty
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Statutory warranty score

How often does a product of this brand in the «Reference books» category have a defect within the first 24 months?

Source: Galaxus
  • 1.Rheinwerk
    0 %
  • 1.S.Fischer
    0 %
  • 1.Springer
    0 %
  • 1.Stämpfli
    0 %
  • 1.Ullstein
    0 %

Statutory warranty case duration

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  • Springer
    Not enough data
  • An der Ruhr
    Not enough data
  • Anaconda
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  • Ariston
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  • Avery Publishing Group
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Return rate

How often is a product of this brand in the «Reference books» category returned?

Source: Galaxus
  • 56.Orell Füssli
    1,1 %
  • 56.Penguin Random House
    1,1 %
  • 56.Springer
    1,1 %
  • 60.An der Ruhr
    1,2 %
  • 60.Don Bosco
    1,2 %
Source: Galaxus