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Die Beitrge des Sammelbandes drehen sich um die Finanzberichterstattung von Unternehmen aus den verschiedenen Perspektiven der Autoren. Die Autoren skizzieren nicht nur Herausforderungen und Problemstellungen, sondern prsentieren auch Lsungen zur Erhhung der Transparenz und Effizienz der Rechnungslegung von Unternehmen sowie deren Bewertung und Beurteilung durch systematisches Rating. Indem der Titel an den Gedanken des Ratings anknpft, Alternativen zu erheben, zu vergleichen und zu klassifizieren, soll dem Leser ein Herausgeberwerk geboten werden, das zwar wissenschaftlich fundiert, doch aber eher als praxisorientiertes Kompendium mit konkretem Nutzen an den Scharnieren zwischen Finanzkommunikation, Rechnungslegung und Unternehmensfhrung positioniert ist.
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