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Die Qualitt der Lageberichterstattung von DAX-Konzernen

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Springer Nature
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9783658045937
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Der Lagebericht soll als eigenstndiges Rechnungslegungsinstrument eine wirtschaftliche Gesamtbeurteilung des Unternehmens ermglichen. Die Berichterstattung befindet sich trotz langjhriger Tradition in Deutschland mehrheitlich auf einem unzureichenden Qualittsniveau. Martina Mhlbauer untersucht die Berichtsqualitt des Teilberichts der Ertrags-, Finanz- und Vermgenslage und konzentriert ihre Studie auf die Unternehmen des TecDAX. Den Qualittsmastab der empirischen Analyse bilden die Anforderungen des Deutschen Rechnungslegungs Standards Nr. 15 (DRS 15), welcher der Konkretisierung der gesetzlichen Regelungen dient. Anhand der empirischen Befunde deckt die Autorin die Strken und Schwchen der untersuchten Lageberichte auf und leitet entsprechende Handlungsempfehlungen ab.

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