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Segmentberichterstattung und Corporate Governance

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Springer Nature
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9783835055872
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Fragen zur Corporate Governance, insbesondere zur Ausgestaltung effizienter und effektiver Mechanismen der Unternehmensleitung und -berwachung, werden seit langem in der Wissenschaft diskutiert. Der Unternehmensrechnung und insbesondere der Segmentberichterstattung kommt hierbei eine wesentliche Bedeutung zu. Philipp Wiederhold untersucht anhand ausgewhlter Eigenschaften der internen und der externen Unternehmensrechnung, ob fr interne Steuerungszwecke geeignete Daten fr die Adressaten der externen Segmentberichterstattung entscheidungsntzlich sind. Insoweit errtert er die Mglichkeiten einer konvergenten Segmentberichterstattung und zeigt die Grenzen der Konzeption des management approach bei der Bereitstellung von entscheidungsntzlichen Informationen auf. Die erzielten Ergebnisse ermglichen eine Beurteilung der aktuellen externen Segmentberichterstattungsvorschriften nach US-GAAP und IFRS.

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