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Value reporting als neues rechnungslegungsinstrument — dargestellt am beispiel der DaimlerChrysler AG

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  • Robert Köthner

Abstract

With the increasing importance of Value Based Management, the relevance of Value Reporting has accelerated as well. In addition to the more past-oriented Financial Statements, the addressees should be also provided with qualitative and more future-oriented information. DaimlerChrysler fulfils this requirement. Basis is a Value Based Management aligned to the requirements of customers, staff and shareholders. Based on this system, the Annual Report covers all substantial information of a solid Value Reporting, for example details concerning capital costs, assets and liabilities that are not included in the Financial Statements and other capital market-oriented data. Copyright Physica-Verlag 2005

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  • Robert Köthner, 2005. "Value reporting als neues rechnungslegungsinstrument — dargestellt am beispiel der DaimlerChrysler AG," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 16(4), pages 407-423, December.
    • Handle: RePEc:spr:metrik:v:16:y:2005:i:4:p:407-423
    DOI: 10.1007/BF02741382
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