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Übernahmerechtliche Angaben im Lagebericht nach HGB: Eine empirische Analyse

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  • Bader, Philipp
  • Schüppen, Matthias
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    Abstract

    Für nach dem 31.12.2005 beginnende Geschäftsjahre sind Aktiengesellschaften und Kommanditgesellschaften auf Aktien, die mit stimmberechtigten Aktien an einem organisierten Markt im Sinne des § 2 Abs. 7 WpÜG notiert sind, gemäß den §§ 289 Abs. 4 bzw. 315 Abs. 4 HGB verpflichtet, für eine etwaige Übernahme relevante Angaben im Lagebericht zu veröffentlichen. Der folgende Beitrag analysiert die Umsetzung der Bestimmungen in der Unternehmenspraxis anhand einer Auswahl von 30 in DAX, MDAX und SDAX gelisteten Gesellschaften für die Geschäftsjahre 2006, 2008 und 2010. --

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    Bibliographic Info

    Paper provided by University of Hohenheim, Department of Business Administration in its series Hohenheimer Schriften: Rechnungswesen - Steuern - Wirtschaftsprüfung with number 2012,1.

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    Date of creation: 2012
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    Handle: RePEc:zbw:hohrsw:20121

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