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Wer kooperiert im DAX? Erkenntnisse aus der Buchhaltung: Eine Analyse des Status Quo der kooperationsbezogenen Rechnungslegung von Unternehmen des deutschen Prime Standard

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  • Wolf, Robin Paul

Abstract

Art und Umfang der Finanzberichterstattung von Unternehmen über ihre kooperativen Aktivitäten sind umstritten - anekdotische Evidenz und rechnungslegungstheoretische Betrachtungen attestieren mitunter eine zu geringe Transparenz. Um diese Kritik einer empirischen Untersuchung zuführen zu können, bedarf es zunächst einer umfassenden Bestandsaufnahme der Konzernabschlüsse. Die Theorie der Unternehmenskooperation und der Rechnungslegung nach den International Financial Reporting Standards zusammenführend, erhebt die vorliegende Untersuchung die Verteilung wesentlicher Kooperationstypen von Unternehmen des deutschen Prime Standard. Im Ergebnis lässt sich eine nahezu omnipräsente Verbreitung von Unternehmenskooperationen in einer Vielzahl unterschiedlicher Kooperationstypen feststellen. Gleichzeitig zeigt sich eine die Nachvollziehbarkeit erschwerende Vielfalt verwendeter Begriffe, wodurch Befürchtungen über Qualitätsrisiken in der kooperativen Finanzberichterstattung genährt werden. Die gewonnenen Erkenntnisse bereiten die Grundlage für eine Reihe möglicher Forschungsansätze.

Suggested Citation

  • Wolf, Robin Paul, 2018. "Wer kooperiert im DAX? Erkenntnisse aus der Buchhaltung: Eine Analyse des Status Quo der kooperationsbezogenen Rechnungslegung von Unternehmen des deutschen Prime Standard," Arbeitspapiere 181, University of Münster, Institute for Cooperatives.
    • Handle: RePEc:zbw:wwuifg:181
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