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Überlegungen zu Theorie und Praxis der Finanzberichterstattung: Herausforderungen, Erkenntnisse und Lücken
[Reflections on Theory and Practice of Financial Reporting: Challenges, Scientific Findings, and Gaps]

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  • Wolfgang Ballwieser

    (Ludwig-Maximilians-Universität München)

Abstract

Zusammenfassung Der Beitrag zielt auf die Herausarbeitung wichtiger Forschungslücken in Bezug auf die heutige Entwicklung der Finanzberichterstattung. Er hat dazu eine Vergangenheits- und eine Zukunftsperspektive. Er zeichnet zum einen die ab Mitte der 60er Jahre des letzten Jahrhunderts einsetzende methodische Vorrangstellung eines positivistischen Forschungsansatzes gegenüber einem normativen Ansatz samt deren Gründe, einigen wesentlichen Ergebnissen und Implikationen nach. Auf dieser Basis widmet er sich zum anderen wichtigen Forschungslücken aus heutiger Sicht. Hier behandelt er den inkrementellen Informationsgehalt der Rechnungslegung für den Kapitalmarkt, den Konflikt des vom International Accounting Standards Board favorisierten Managementansatzes mit der von ihm ebenfalls angestrebten Vergleichbarkeit von Abschlüssen, die aktuelle Auseinandersetzung mit der Wesentlichkeit sowie die Auswirkungen von Digitalisierung und Corporate Social Responsibility (CSR)-Berichterstattung auf die Rechnungslegung. Er versteht sich als Anregung für Forschungsaktivitäten mit Anwendungsbezug, um bereits erkennbare Aktivitäten noch zu verstärken.

Suggested Citation

  • Wolfgang Ballwieser, 2019. "Überlegungen zu Theorie und Praxis der Finanzberichterstattung: Herausforderungen, Erkenntnisse und Lücken [Reflections on Theory and Practice of Financial Reporting: Challenges, Scientific Finding," Schmalenbach Journal of Business Research, Springer, vol. 71(2), pages 169-211, July.
    • Handle: RePEc:spr:sjobre:v:71:y:2019:i:2:d:10.1007_s41471-019-00064-2
    DOI: 10.1007/s41471-019-00064-2
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