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Economics/Finances Philipp Wiederhold - Segmentberichterstattung und Corporate Governance. Grenzen des Management Approach

Posted on 2010-03-16




Name:Economics/Finances Philipp Wiederhold - Segmentberichterstattung und Corporate Governance. Grenzen des Management Approach
ASIN/ISBN:3835008994
Language:English
File size:1.09 Mb
Publisher: Deutscher Universitäts-Verlag
Publish Date: 2008
ISBN: 3835008994
File Type: PDF
Pages: 235 pages
File Size: 1.09 MB
   Economics/Finances Philipp Wiederhold - Segmentberichterstattung und Corporate Governance. Grenzen des Management Approach



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Philipp Wiederhold - Segmentberichterstattung und Corporate Governance. Grenzen des Management Approach

Fragen zur Corporate Governance, insbesondere zur Ausgestaltung effizienter und effektiver Mechanismen der Unternehmensleitung und -überwachung, werden seit langem in der Wissenschaft diskutiert. Der Unternehmensrechnung und insbesondere der Segmentberichterstattung kommt hierbei eine wesentliche Bedeutung zu. Philipp Wiederhold untersucht anhand ausgewählter Eigenschaften der internen und der externen Unternehmensrechnung, ob für interne Steuerungszwecke geeignete Daten für die Adressaten der externen Segmentberichterstattung entscheidungsnützlich sind. Insoweit erörtert er die Möglichkeiten einer konvergenten Segmentberichterstattung und zeigt die Grenzen der Konzeption des management approach bei der Bereitstellung von entscheidungsnützlichen Informationen auf. Die erzielten Ergebnisse ermöglichen eine Beurteilung der aktuellen externen Segmentberichterstattungsvorschriften nach US-GAAP und IFRS.

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