Unternehmensanalyse im Zeichen zunehmender Internationalisierung der deutschen Wirtschaft

Hans Friderichs ()

Wirtschaftsdienst, 2014, vol. 94, issue 11, 813-820

Abstract: Economic analyses of the corporate sector provide an important contribution to evidence-based economic policymaking. However, these analytical approaches, which are based on the separate financial statements prepared by domestic enterprises, are finding it more and more difficult to accommodate the increasingly important role which the exchange of goods and services among enterprises and the growing financial ties among group enterprises plays for economic activity in the corporate sector. Since the traditional corporate financial statement statistics can no longer paint a complete picture of the increasingly globalised nature of the German economy, the Deutsche Bundesbank recently began building up a database using data extracted from selected consolidated financial statements, as these accounts also capture the share of value added generated by external subsidiaries and affiliates of German enterprises abroad. Substantially broadening the analytical spectrum in this manner is crucially important for an open economy. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2014

Keywords: F23; G32; L16 (search for similar items in EconPapers)
Date: 2014
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DOI: 10.1007/s10273-014-1752-0

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