Strategieorientierte Berichterstattung Im Lagebericht
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Strategieorientierte Berichterstattung Im Lagebericht

Strategieorientierte Berichterstattung Im Lagebericht


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About the Book

Der Jahresabschluss ist das zentrale Instrument zur Bereitstellung von prognoserelevanten Informationen und er erfreut sich - dank normierter Struktur und verpflichtender Prüfung - hoher Beachtung seitens der Adressaten. Es liegen bereits empirische Studien vor, die belegen, dass Jahresabschlussinformationen von Investoren im Rahmen der Preisbildung von Finanztiteln berücksichtigt werden, diese also Wertrelevanz besitzen. Ein wesentlicher Nachteil des Jahresabschlusses ist jedoch seine Vergangenheitsorientierung, so dass die enthaltenen Informationen letztlich immer einen 'Blick in den Rückspiegel' darstellen.
Eine vergleichsweise hohe Prognoserelevanz besitzen demgegenüber Angaben zur Unternehmensstrategie, angefangen von den strategischen Zielen über die unternehmensinterne und -externe Analyse bis hin zum Implementierungsfortschritt strategischer Programme. Ein Instrument zur Kommunikation derartiger Informationen in der deutschen Rechnungslegung stellt aufgrund seiner inhaltlichen Flexibilität und seines verbal-qualitativen Charakters der Lagebericht nach HGB dar. Dank seiner Einbindung in die Pflichtpublizität und -prüfung erscheint er zudem deutlich verlässlicher als jede andere Form der Unternehmenskommunikation.
Vor diesem Hintergrund wird in dieser Arbeit untersucht, wie sich das Publizitätsverhalten deutscher Unternehmen in Bezug auf Strategieinformationen im Lagebericht im Zeitablauf darstellt und inwieweit das unternehmensindividuelle Niveau der Strategieberichterstattung Einfluss auf zentrale Kapitalmarktparameter ausübt.
About the Author: Tom Sieber studierte Betriebswirtschaftslehre sowie Rechtswissenschaften an der Universität Gießen und ist seit 2004 bei einer Unternehmensberatung tätig.


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Product Details
  • ISBN-13: 9783631607336
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 797 gr
  • ISBN-10: 3631607334
  • Publisher Date: 30 Jul 2011
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 473
  • Series Title: Controlling & Business Accounting
  • Sub Title: Eine Empirische Untersuchung Boersennotierter Unternehmen in Deutschland
  • Width: 148 mm


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Strategieorientierte Berichterstattung Im Lagebericht
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Strategieorientierte Berichterstattung Im Lagebericht
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