Prognoseberichterstattung: Praxis, Determinanten Und Kapitalmarktwirkungen Bei Deutschen Boersennotierten Unternehmen

Name: Prognoseberichterstattung: Praxis, Determinanten Und Kapitalmarktwirkungen Bei Deutschen Boersennotierten Unternehmen
Brand: Peter Lang Gmbh, Internationaler Verlag Der W
SKU: 9783631595435
Price: 6879.0 INR
Availability: InStock

by Peter Kajüter , Daniela Barth

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ISBN13: 9783631595435
Binding: Hardcover
Subject: N/A
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der W
Publication Date: November 6, 2009
Pages: 333
Original Price: GBP 66.1
Language: German
Edition: N/A
Item Weight: 640 grams
BISAC Subject(s): Bookkeeping

About The Book

Die Arbeit wurde mit dem Dr. Andreas Dombret Promotionspreis 2009 der Wirtschaftswissenschaftlichen Fakultät der Universität Münster ausgezeichnet.
Der steigende Informationsbedarf an Prognosen seitens der Berichtsadressaten war Anlass verschiedener Reformma nahmen, welche den Lagebericht zu einem zukunftsorientierten Berichtsinstrument ausgebaut haben. In dieser Studie wird der Frage nachgegangen, wie sich die Prognoseberichterstattung im Lagebericht entwickelt hat, durch welche Bestimmungsfaktoren die Berichtspraxis determiniert wird und welche Kapitalmarktreaktionen mit der Veröffentlichung von Prognosen einhergehen. Die Befunde liefern umfassende Einblicke in die Prognosepublizität und deren Kapitalmarktwirkungen unter Berücksichtigung aktueller Rechnungslegungsanforderungen.

About The Author

Die Autorin: Daniela Barth, geboren 1979 in Recklinghausen, studierte von 2000 bis 2006 Wirtschaftswissenschaft an der Universität Bochum. Von 2006 bis 2009 arbeitete sie als Wissenschaftliche Mitarbeiterin am Lehrstuhl für Internationale Unternehmensrechnung zunächst an der ESCP-EAP Europäische Wirtschaftshochschule Berlin, später an der Universität Münster.

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