Die Qualit T Der Lageberichterstattung Von Dax Konzernen
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Die Qualit T Der Lageberichterstattung Von Dax Konzernen
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Author : Martina Mühlbauer
language : de
Publisher: Springer-Verlag
Release Date : 2013-12-02
Die Qualit T Der Lageberichterstattung Von Dax Konzernen written by Martina Mühlbauer and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-12-02 with Business & Economics categories.
Der Lagebericht soll als eigenständiges Rechnungslegungsinstrument eine wirtschaftliche Gesamtbeurteilung des Unternehmens ermöglichen. Die Berichterstattung befindet sich trotz langjähriger Tradition in Deutschland mehrheitlich auf einem unzureichenden Qualitätsniveau. Martina Mühlbauer untersucht die Berichtsqualität des Teilberichts der Ertrags-, Finanz- und Vermögenslage und konzentriert ihre Studie auf die Unternehmen des TecDAX. Den Qualitätsmaßstab 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 Stärken und Schwächen der untersuchten Lageberichte auf und leitet entsprechende Handlungsempfehlungen ab.
Die Lageberichterstattung Der Dax Konzerne Unter Dem Einfluss Des Bilanzrechtsreformgesetzes
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Author : Patrick A. Barenhoff
language : de
Publisher:
Release Date : 2008
Die Lageberichterstattung Der Dax Konzerne Unter Dem Einfluss Des Bilanzrechtsreformgesetzes written by Patrick A. Barenhoff and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Investition und Finanzierung categories.
Determinanten Und Effizienz Multinationaler Organisationsstrukturen In Forschung Entwicklung
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Author : Philipp Benzinger
language : de
Publisher: Springer-Verlag
Release Date : 2017-01-19
Determinanten Und Effizienz Multinationaler Organisationsstrukturen In Forschung Entwicklung written by Philipp Benzinger and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-01-19 with Science categories.
Philipp Benzinger untersucht Determinanten und Effizienz multinationaler F&E-Organisationen deutscher Aktiengesellschaften. Basierend auf 120 Unternehmen und 888 beobachteten Unternehmensjahren im Zeitraum von 2002 bis 2011 belegt die empirische Untersuchung einen signifikanten Einfluss der Branchen auf die Organisationsstrukturen. Die Stichprobe deckt über 65 Prozent der weltweiten F&E-Aufwendungen deutscher Unternehmen ab.
Value Reporting
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Author : Rainer Laier
language : de
Publisher: Springer-Verlag
Release Date : 2011-09-29
Value Reporting written by Rainer Laier and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-09-29 with Business & Economics categories.
Rainer Laier untersucht Bedeutung und Ausgestaltung des Value Reportings (untenehmenswertorientierte Berichterstattung) bei den DAX-30 Konzernen.
Enterprise Risk Management
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Author : Stefan Hunziker
language : en
Publisher: Springer
Release Date : 2019-05-17
Enterprise Risk Management written by Stefan Hunziker and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-05-17 with Business & Economics categories.
This textbook demonstrates how Enterprise Risk Management creates value in strategic- and decision-making-processes. The author introduces modern approaches to balancing risk and reward based on many examples of medium-sized and large companies from different industries. Since traditional risk management in practice is often an independent stand-alone process with no impact on decision-making processes, it is unable to create value and ties up resources in the company unnecessarily. Herewith, he serves students as well as practitioners with modern approaches that promote a connection between ERM and corporate management. The author demonstrates in a didactically appropriate manner how companies can use ERM in a concrete way to achieve better risk-reward decisions under uncertainty. Furthermore, theoretical and psychological findings relevant to entrepreneurial decision-making situations are incorporated. This textbook has been recommended and developed for university courses in Germany, Austria and Switzerland.
Reporting Nonfinancials
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Author : Kaevan Gazdar
language : en
Publisher: John Wiley & Sons
Release Date : 2007-03-13
Reporting Nonfinancials written by Kaevan Gazdar and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-03-13 with Business & Economics categories.
According to research carried out by Ernst & Young, 35% of all investment decisions are based on nonfinancial attributes. A substantial body of literature deals with the management and measurement of nonfinancial assets. This book, by contrast, focuses on best practice in disclosure: How do companies present their vital resources in annual, quarterly, and corporate citizenship/sustainability reports and also in other publications and on their web sites? Do they provide a coherent, consistent, and convincing view of resources like management quality, brands, and intellectual capital? And how should they proceed to make stakeholders grasp what makes them a valuable investment, a preferred supplier of goods and services, or an employer of choice, and also a good corporate citizen? These are the core questions addressed in Reporting Nonfinancials. The book presents both best practice in nonfinancial disclosure and a pragmatic framework for action. It shows practitioners how to optimize the impact of their intangibles by first analyzing their companies’ strengths and then improving their disclosure through annual, quarterly, CSR, and other reporting formats. It also helps investors and other stakeholder groups evaluate the quality and relevance of information provided by companies. Thus it is important for both executives and outsiders.
Cost Management In Supply Chains
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Author : Stefan Seuring
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-03-09
Cost Management In Supply Chains written by Stefan Seuring and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-09 with Business & Economics categories.
Supply Chain Management and Cost Management are important developments helping companies to respond to increased global competition and demanding customer needs. Within the 23 chapters of the book, more than 35 authors provide insights into new concepts for cost control in supply chains. The frameworks presented are illustrated with case studies from the automotive, textile, white goods, and transportation industry as well as from retailing. Academics will benefit from the wide range of approaches presented, while practitioners will learn from the examples how their own company and the supply chains which they compete in, can be brought to lower costs and better performance.
Accounting In Networks
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Author : Håkan Håkansson
language : en
Publisher: Routledge
Release Date : 2010-04-27
Accounting In Networks written by Håkan Håkansson and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-04-27 with Business & Economics categories.
Offers information about management accounting research, and examines the implications of network relations and the multiplicity of accounting roles therein.
The Routledge Companion To Cost Management
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Author : Falconer Mitchell
language : en
Publisher: Routledge
Release Date : 2013-08-22
The Routledge Companion To Cost Management written by Falconer Mitchell and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-08-22 with Business & Economics categories.
Over the last two decades, cost management has been an area of dynamic change and development. This is evident in the extensive inventory of new, high-profile techniques that have emerged. With cost management now firmly established as a distinct sub-discipline within management accounting, The Routledge Companion to Cost Management is a timely reference volume covering both practical developments and research in this area. Topics covered include: Cost control issues Cost analysis and decision making Cost management systems Environmental cost management With chapters from an international team of contributors, this prestigious companion will prove an indispensible addition to any library with aspirations of keeping up-to-date with the world of accounting.
International Risk Management
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Author : Margaret Woods
language : en
Publisher: CIMA Publishing
Release Date : 2008
International Risk Management written by Margaret Woods and has been published by CIMA Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
This book is very practical in its international usefulness (because current risk practice and understanding is not equal across international boundaries). For example, an accountant in Belgium would want to know what the governance regulations are in that country and what the risk issues are that he/she needs to be aware of. This book covers the international aspect of risk management systems, risk and governance, and risk and accounting. In doing so the book covers topics such as: internal control and corporate governance; risk management systems; integrating risk into performance management systems; risk and audit; governance structures; risk management of pensions; pension scheme risks e.g. hedging derivatives, longevity bonds etc; risk reporting; and the role of the accountant in risk management. There are the case studies through out the book which illustrate by way of concrete practical examples the major themes contained in the book. The book includes highly topical areas such as the Sarbanes Oxley Act and pension risk management. * provides a cross European perspective (because current practice and understanding is not equal across international boundaries) on the key issues of risk management, internal control and governance * covers the implications of Sarbanes Oxley Act for European companies and the associated risks * explains what the current risk reporting practices are and what the analysts are really looking for * looks at the key issues you need to address in order to manage your company's pension risk