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Entwicklung von Steuerungskennzahlen kapitalmarktorientierter Unternehmen im Prime Standard seit der Einführung des DRS 20

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  • Blumenstein, Philipp
  • Schmidt, Robert C.
  • Hastenteufel, Jessica

Abstract

This paper examines the performance indicators of 168 prime standard entities since the introduction of German Accounting Standard (Deutscher Rechnungslegungs Standard (DRS)) No. 20, focusing on the core question of how the use of performance indicators has changed over time. For this purpose, we compare the published key performance indicators from various companies in different years to point out existing differences. Furthermore, we examine which KPIs are changed most often and how frequently businesses adjust their performance indicators. The companies examined are differentiated according to size and sector.

Suggested Citation

  • Blumenstein, Philipp & Schmidt, Robert C. & Hastenteufel, Jessica, 2022. "Entwicklung von Steuerungskennzahlen kapitalmarktorientierter Unternehmen im Prime Standard seit der Einführung des DRS 20," IU Discussion Papers - Business & Management 4 (April 2022), IU International University of Applied Sciences.
    • Handle: RePEc:zbw:iubhbm:4april2022
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    More about this item

    Keywords

    DRS 20; Prime Standard; Steuerungskennzahlen; Key Performance Indicators; KPIs;
    All these keywords.

    JEL classification:

    • G00 - Financial Economics - - General - - - General
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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