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Zwischenlageberichterstattung: Berichtspraxis, Determinanten und Kapitalmarktwirkungen
Hardcover
Series: Münsteraner Schriften Zur Internationalen Unternehmensrechnung, Book 23
ISBN13: 9783631898376
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Apr 11 2023
Pages: 348
Weight: 1.25
Height: 0.81 Width: 5.83 Depth: 8.27
Language: German
Der Zwischenlagebericht ist seit der Umsetzung der Transparenzrichtlinie 2004 in nationales Recht ein wichtiger Bestandteil der unterjährigen Finanzberichterstattung. Er erläutert den unterjährigen Geschäftsverlauf aus der Sicht des Managements und aktualisiert Aussagen zur voraussichtlichen Entwicklung sowie den Chancen und Risiken. Die vorliegende Arbeit bietet länderübergreifende empirische Ergebnisse zur Berichtspraxis sowie zu den Determinanten und den Kapitalmarktwirkungen der Zwischenlageberichtsqualität in Deutschland, Frankreich und Gro britannien. Die empirischen Befunde haben bedeutsame Implikationen für Unternehmen, europäische Regulierer und nationale Gesetzgeber sowie Investoren als wesentliche Berichtsadressaten.
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