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Informationsabstufung und -verknpfung im Konzernlagebericht
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Karsten Rauch entwickelt eine neuartige methodische Herangehensweise an die Untersuchung der Risikoberichterstattung. Dadurch kann der Detaillierungsgrad sowie der Verknpfungsgrad des Risikoberichts und mithin die Informationsabstufung sowie die Informationsverknpfung analysiert und beurteilt werden. Vor diesem Hintergrund untersucht der Autor anhand einer Studie die Berichtspraxis der Konzerne, deren Mutterunternehmen im DAX und im MDAX notiert sind.
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