Prognoseeignung des Prognoseberichts? Eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentary

Klaus Henselmann, Martin Klein and Florian Raschdorf

No 2010-2, Working Papers in Accounting Valuation Auditing from Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing

Abstract: In today's uncertain financial climate it is particularly important for entities to explain their financial performance relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany's publicly traded MDAX and SDAX companies using a random selection. Actual results are compared with predicted profits. It is examined whether the companies have delivered results in line with former expectations.

Keywords: Rechnungslegungspolitik; Publizitätsverhalten; Größenklassen; Konzernrechnungslegung; analysis; accounting policy; business forecast; forecast uncertainty; management commentary; disclosure policy; semiotics; semantics; pragmatics; MAXqda; Lagebericht; Prognosebericht; Prognose; Semiotik; Semantik; Syntaktik; qualitative Datenanalyse; Bilanzanalyse; MAXqda; Inhaltsanalyse; Management Commentary; DRS 15; DRS 5; quantitative Datenanalyse (search for similar items in EconPapers)
JEL-codes: G18 G32 G34 G38 K22 M41 M42 (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:zbw:fauacc:20102

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