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Prognoseeignung des Prognoseberichts? Eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentary

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  • Henselmann, Klaus
  • Klein, Martin
  • Raschdorf, Florian
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    Abstract

    In 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. --

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    File URL: http://econstor.eu/bitstream/10419/30198/1/622860348.pdf
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    Bibliographic Info

    Paper provided by Friedrich-Alexander-Universität Erlangen-Nürnberg, Lehrstuhl für Rechnungswesen und Prüfungswesen in its series Working Papers in Accounting Valuation Auditing with number 2010-2.

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    Date of creation: 2010
    Date of revision:
    Handle: RePEc:zbw:fauacc:20102

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    Web page: http://www.pw.wiso.uni-erlangen.de/
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    Related research

    Keywords: Rechnungslegungspolitik; Publizitätsverhalten; Größenklassen; Konzernrechnungslegung; analysis; accounting policy; business forecast; forecast uncertainty; management commentary; disclosure policy; semiotics; semantics; pragmatics; MAXqda; Lagebericht; Prognosebericht; Prognose; Semiotik; Semantik; Syntaktik; qualitative Datenanalyse; Bilanzanalyse; MAXqda; Inhaltsanalyse; Management Commentary; DRS 15; DRS 5; quantitative Datenanalyse;

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