IDEAS home Printed from https://ideas.repec.org/a/spr/sjobre/v54y2002i7d10.1007_bf03372689.html
   My bibliography  Save this article

Value Reporting: Theoretische Konzeption und Umsetzung bei den DAX 100-Unternehmen

Author

Listed:
  • Franca Ruhwedel

    (Ruhr-Universität Bochum)

  • Wolfgang Schultze

    (Universität Augsburg)

Abstract

Summary The idea of shareholder-value based management (VBM) has become widely accepted among German corporations, resulting in an increased need to provide value-relevant information to the market. This paper presents a general framework of Value Reporting, which is derived from basic valuation concepts, to give guidance to the contents and structure of the presentation of value-relevant information. A value-driver model is derived, which links valuation components and information necessary for their derivation. This framework is then applied to the current disclosure practice of the German DAX 100 companies. The study shows great differences in the quality of information. Overall only about 25% of the desired information was disclosed.

Suggested Citation

  • Franca Ruhwedel & Wolfgang Schultze, 2002. "Value Reporting: Theoretische Konzeption und Umsetzung bei den DAX 100-Unternehmen," Schmalenbach Journal of Business Research, Springer, vol. 54(7), pages 602-632, November.
    • Handle: RePEc:spr:sjobre:v:54:y:2002:i:7:d:10.1007_bf03372689
    DOI: 10.1007/BF03372689
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/BF03372689
    File Function: Abstract
    Download Restriction: no
    File URL: https://libkey.io/10.1007/BF03372689?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    G14; M41;

    JEL classification:

    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sjobre:v:54:y:2002:i:7:d:10.1007_bf03372689. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.