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Prognosepublizitaet: Die Berichterstattung Ueber Die Voraussichtliche Entwicklung Der Kapitalgesellschaft in Den Lageberichten Deutscher Aktiengesells
Paperback
Series: Europaeische Hochschulschriften Recht, Book 2302
AccountingBusiness of ArtGeneral Law
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ISBN10: 3631328273
ISBN13: 9783631328279
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Feb 1 1998
Pages: 242
Language: German
ISBN13: 9783631328279
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Feb 1 1998
Pages: 242
Language: German
Der in 289 HGB verankerte Lagebericht steht als eigenständiges Rechnungslegungsinstrument neben dem Jahresabschlu . Neben vergangenheitsbezogenen Ausführungen sieht 289 Abs. 2 Nr. 2 HGB für den Lagebericht auch eine Prognosepublizität vor. Kapitalanleger werden sich vor allem für diesen Teil der Rechnungslegung interessieren, wenn die dort gemachten Ausführungen aussagekräftig und glaubhaft sind. Beide Anforderungen sind in den veröffentlichten Geschäftsberichten der deutschen Aktiengesellschaften, die den Lagebericht i.d.R. enthalten, nur unzureichend erfüllt. Die in dieser Arbeit angestellten theoretischen Analysen liefern die benötigten Anhaltspunkte für eine sowohl informationsökonomische, entscheidungslogische und den Intentionen des Gesetzgebers folgende praktische Umsetzung des 289 Abs. 2 Nr. 2 HGB. Mit der Formulierung von Rahmengrundsätzen ordnungsmä iger Prognosepublizität im Lagebericht werden die theoretischen Überlegungen zu einem geschlossenen Gestaltungsvorschlag verdichtet. Abschlie end werden exemplarisch vier aktuelle Lageberichte an den entwickelten Anforderungen gemessen.
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