Wertorientierte Berichterstattung zum Kundenkapital – eine empirische Analyse der DAX 30-Unternehmen

Julia Heidemann () and Miriam Hofmann

Metrika: International Journal for Theoretical and Applied Statistics, 2009, vol. 20, issue 1, 69-88

Abstract: In science as well as in practice customer relationships are among the most significant drivers of a company’s success and are considered one of the most important intangible assets of a company. Communicating this valuable information to the capital market requires a strong focus on the external reporting of customer capital as a major part of the listed companies’ value reporting. This article analyzes the current relevance of customer capital in the external reporting of the German DAX 30-companies on the basis of an empirical analysis. Copyright Springer-Verlag 2009

Keywords: Kundenbeziehungen; Kundenkapital; Value Reporting; Customer relationship; Customer capital; Value reporting (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:spr:metrik:v:20:y:2009:i:1:p:69-88

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DOI: 10.1007/s00187-009-0070-y

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