Motive, Instrumente und Aussagefähigkeit wertorientierter Berichterstattung
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Motive, Instrumente und Aussagefähigkeit wertorientierter Berichterstattung

Motive, Instrumente und Aussagefähigkeit wertorientierter Berichterstattung


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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,7, Universität Siegen, Veranstaltung: Seminar zu ausgewählten Themen der Rechnungslegung, Prüfung und Besteuerung, Sprache: Deutsch, Abstract: Die Globalisierung der Finanzmärkte hat zu einem verstärkten Wettbewerb der börsennotierten Unternehmen um die Gunst der Kapitalgeber geführt. Besonders für deutsche mittelständische Unternehmen, die unter einer historisch geringen Eigenkapitalquote leiden und durch die Veränderungen in der Kreditvergabepraxis im Zuge von Basel II besonders stark betroffen sind, wird der Zwang immer größer, sich in diesem Kapitalmarktwettbewerb behaupten zu können. Ein Performancedruck lastet hierbei immer mehr auf den Unternehmen, die zunehmend strategische und wertorientierte Informationen kommunizieren müssen. Dies ist eine weitere Orientierung am Shareholder Value, dessen Ziel die Erwirtschaftung langfristiger Cashflows unter einer Vermeidung von Managemententscheidungen zu Ungunsten des Eigenkapitalgebers ist. Um eben diese Managemententscheidungen offen zu legen bzw. zu erklären und das damit verbundene Risiko für Kapitalanleger kalkulierbarer zu gestalten, ist mit dem Value Reporting ein Konzept der wertorientierten Unternehmensberichterstattung entwickelt worden . Das Value Reporting soll die oben genannten strategischen und wertorientierten Informationen oder auch Handlungen kommunizieren, um so die Wertlücke zwischen Börsenwert und Shareholder Value zu schließen. Zielsetzung dieser Arbeit ist es, einen Überblick über das Diskussionsfeld Value Reporting zu verschaffen. Zunächst wird hierbei eine Begriffsabgrenzung zu den Value Reporting nahen Begriffen vorgenommen, um anschließend in Kapitel B auf die verschiedenen Definitionen und Grundsätze des Value Reporting einzugehen. Im Anschluss daran werden die Motive und die Instrumente dargestellt. Im Kapitel E werden die Grenzen der Aussagefähigkeit des Value Reporting erörtert. Ab


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Product Details
  • ISBN-13: 9783638666879
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 56
  • Series Title: German
  • Weight: 136 gr
  • ISBN-10: 3638666875
  • Publisher Date: 31 Jan 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm


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