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Zur fehlenden Objektivierung der Kennzahl EBIT in der Berichterstattungspraxis deutscher kapitalmarktorientierter Unternehmen by Adler, Patrick

Zur fehlenden Objektivierung der Kennzahl EBIT in der Berichterstattungspraxis deutscher kapitalmarktorientierter Unternehmen

by Patrick Adler
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Book cover type: Paperback
  • ISBN13: 9783956368868
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Diplom.de
  • Publisher Imprint: Diplom.de
  • Publication Date:
  • Pages: 68
  • Original Price: GBP 50.9
  • Language: German
  • Edition: N/A
  • Item Weight: 100 grams
  • BISAC Subject(s): Management

Masterarbeit aus dem Jahr 2015 im Fachbereich BWL - Controlling, Note: 2,7, Westfälische Wilhelms-Universität Münster (Centrum für Unternehmensrechnung), Sprache: Deutsch, Abstract: Kennzahlen im Allgemeinen bilden die Grundlage, um die wirtschaftliche Lage eines Unternehmens abzubilden und können auch zur Prognose der zukünftigen Entwicklung eines Unternehmens dienen. Zu der am weitesten verbreiteten Kennzahl aus der Reihe der "Earnings before"-Familie gehört die Kennzahl EBIT, die in den Geschäftsberichten kapitalmarktorientierter Unternehmen eine zentrale Rolle spielt. Die EBIT-Kennzahl gehört zu den absoluten Kennzahlen. Ihre Abkürzung steht in normaler Aussprache für "Earnings before interest and taxes". Für fast alle weiteren Varianten dieser Kennzahlenfamilie kann das EBIT als Grundlage verwendet werden. Ebenso findet sich der Kennzahlenbegriff EBIT regelmä ig in der Wirtschaftsberichterstattung wieder und ist eine der bekanntesten Erfolgsgrö en der Pro-forma-Berichterstattung. EBIT erfährt dadurch einen hohen Bekanntheitsgrad unter Aktieninvestoren und Finanzanalysten. So einfach die Übersetzung der Abkürzung EBIT in "Earnings before interest and taxes" scheint, fehlt es doch in der deutschen wirtschaftswissenschaftlichen Literatur an einer einheitlichen Definition. Damit einhergehend existieren in der Unternehmenspraxis verschiedene Berechnungsmethoden. Insbesondere bei der Auslegung des "before interest"-Gedanken existiert mehr als eine Auffassung die einzelnen Finanzpositionen zu interpretieren. Eine wesentliche Ursache liegt in dem für kapitalmarktorientierte Unternehmen relevanten internationalen Rechnungslegungsstandard IFRS, der den Unternehmen für die Darstellung der GuV bestimmte Freiheitsgrade einräumt. Pro-forma-Kennzahlen, wie es das EBIT ist, unterliegen zudem einer eher zurückhaltenden Regulierung von Seiten deutscher und europäischer Gesetzgebung. So können bei der Berechnung des EBIT neben den offensichtlichen "interest and taxes" auch Sonder

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