Value reporting - false accounting or true value?: chances and risks for international Investors
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| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
München
Akad. Verl.
2008
|
| Subjects: | |
| Online Access: | Inhaltstext Inhaltsverzeichnis |
| Item Description: | Literatur- und URL-Verz. S. 63 - 71 |
| Physical Description: | 71 S. graph. Darst. 21 cm |
| ISBN: | 9783899758481 |
Staff View
MARC
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Record in the Search Index
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| adam_text |
Titel: Value reporting - false accounting or true value?
Autor: Wiedenhofer, Andre
Jahr: 2008
Table of Contents
LIST OF FIGURES 3
ABBREVIATION 4
1 INTRODUCTION 5
1.1 Motivation 5
1.2 Scope of work 6
2 THEORETICAL FRAMEWORK 9
2.1 New institutional economy view of the firm 9
2.2 Principal-agent problem 11
2.3 Shareholder-Value 14
2.4 Challenges for value-based management 16
3 TRADITIONAL FINANCIAL ACCOUNTING SYSTEM 20
3.1 General objectives 20
3.2 International accounting standards 20
3.3 National accounting standards 22
3.4 Reporting deficits 24
-1-
4 VALUE REPORTING 28
4.1 Definition 28
12
4.2 Investors' information claim
4.3 Investors' evaluation criteria
35
36
4.3.1 Communication View
4.3.2 Non-monetary View
4.3.3 Standard View 38
4.3.4 Value-based View 39
4.3.5 Framework 40
4.4 Value Reporting implementation of Henkel 42
4.4.1 The firm 42
4.4.2 The value-reporting concept 43
4.5 Value Reporting implementation of Amazon *°
4.5.1 The firm 46
4.5.2 The value-reporting concept "
5 CHANCES AND RISKS 51
6 CONCLUSION 60
BIBLIOGRAPHY 63
-2-
List of figures
Figure 1: Structure.7
Figure 2: Existing Value Gaps.17
Figure 3: Shareholder-Value Loop.18
Figure 4: Characteristics of different accounting standards.24
Figure 5: External Communication Disturbances.30
Figure 6: Value Reporting Target Groups.32
Figure 7: Value-creation catalogue.35
Figure 8: Value Reporting Components at the Henkel KGaA.44
Figure 9: Value Reporting Components at amazon.com.48
Figure 10: Confrontation of strengths and weaknesses.52
Figure 11: Summarization of Chances and Risks.58
-3- |
| adam_txt |
Titel: Value reporting - false accounting or true value?
Autor: Wiedenhofer, Andre
Jahr: 2008
Table of Contents
LIST OF FIGURES 3
ABBREVIATION 4
1 INTRODUCTION 5
1.1 Motivation 5
1.2 Scope of work 6
2 THEORETICAL FRAMEWORK 9
2.1 New institutional economy view of the firm 9
2.2 Principal-agent problem 11
2.3 Shareholder-Value 14
2.4 Challenges for value-based management 16
3 TRADITIONAL FINANCIAL ACCOUNTING SYSTEM 20
3.1 General objectives 20
3.2 International accounting standards 20
3.3 National accounting standards 22
3.4 Reporting deficits 24
-1-
4 VALUE REPORTING 28
4.1 Definition 28
12
4.2 Investors' information claim
4.3 Investors' evaluation criteria
35
36
4.3.1 Communication View
4.3.2 Non-monetary View
4.3.3 Standard View 38
4.3.4 Value-based View 39
4.3.5 Framework 40
4.4 Value Reporting implementation of Henkel 42
4.4.1 The firm 42
4.4.2 The value-reporting concept 43
4.5 Value Reporting implementation of Amazon *°
4.5.1 The firm 46
4.5.2 The value-reporting concept "
5 CHANCES AND RISKS 51
6 CONCLUSION 60
BIBLIOGRAPHY 63
-2-
List of figures
Figure 1: Structure.7
Figure 2: Existing Value Gaps.17
Figure 3: Shareholder-Value Loop.18
Figure 4: Characteristics of different accounting standards.24
Figure 5: External Communication Disturbances.30
Figure 6: Value Reporting Target Groups.32
Figure 7: Value-creation catalogue.35
Figure 8: Value Reporting Components at the Henkel KGaA.44
Figure 9: Value Reporting Components at amazon.com.48
Figure 10: Confrontation of strengths and weaknesses.52
Figure 11: Summarization of Chances and Risks.58
-3- |
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| isbn | 9783899758481 |
| language | English |
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| spelling | Wiedenhofer, Andre Verfasser aut Value reporting - false accounting or true value? chances and risks for international Investors [Andre Wiedenhofer]. Rainer Paslack München Akad. Verl. 2008 71 S. graph. Darst. 21 cm txt rdacontent n rdamedia nc rdacarrier Literatur- und URL-Verz. S. 63 - 71 Geschäftsbericht (DE-588)4129201-7 gnd rswk-swf Wertorientiertes Management (DE-588)4776793-5 gnd rswk-swf Wertorientiertes Management (DE-588)4776793-5 s Geschäftsbericht (DE-588)4129201-7 s DE-604 Paslack, Rainer 1950- Verfasser (DE-588)123425964 aut text/html http://deposit.dnb.de/cgi-bin/dokserv?id=3176748&prov=M&dok_var=1&dok_ext=htm Inhaltstext HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016994360&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Wiedenhofer, Andre Paslack, Rainer 1950- Value reporting - false accounting or true value? chances and risks for international Investors Geschäftsbericht (DE-588)4129201-7 gnd Wertorientiertes Management (DE-588)4776793-5 gnd |
| subject_GND | (DE-588)4129201-7 (DE-588)4776793-5 |
| title | Value reporting - false accounting or true value? chances and risks for international Investors |
| title_auth | Value reporting - false accounting or true value? chances and risks for international Investors |
| title_exact_search | Value reporting - false accounting or true value? chances and risks for international Investors |
| title_exact_search_txtP | Value reporting - false accounting or true value? chances and risks for international Investors |
| title_full | Value reporting - false accounting or true value? chances and risks for international Investors [Andre Wiedenhofer]. Rainer Paslack |
| title_fullStr | Value reporting - false accounting or true value? chances and risks for international Investors [Andre Wiedenhofer]. Rainer Paslack |
| title_full_unstemmed | Value reporting - false accounting or true value? chances and risks for international Investors [Andre Wiedenhofer]. Rainer Paslack |
| title_short | Value reporting - false accounting or true value? |
| title_sort | value reporting false accounting or true value chances and risks for international investors |
| title_sub | chances and risks for international Investors |
| topic | Geschäftsbericht (DE-588)4129201-7 gnd Wertorientiertes Management (DE-588)4776793-5 gnd |
| topic_facet | Geschäftsbericht Wertorientiertes Management |
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