Value Reporting - False accounting or true value?

Beschreibung

The competition for capital forces firms to orientate on investors’ demand. To draw right conclusions, investors have to be aware of firms’ value and further development. Therefore, the pressure to communicate strategic and value-orientated information in favor of investors rises. As financial reporting systems are only able to integrate monetary figures and tangible assets mainly, they do not provide sufficient information for investors. A gap between book value and market value comes into existence. Value orientated reports add a component to the annual report that communicate value orientated information, and therefore provide incentives for possible investors. The aim of this paper is the evaluation of field-tested value reporting instruments to emphasize possible chances and risks on capital markets. Determined by the evaluation of value reporting instruments, a variety of adjustments can decrease the chances and risks of value reporting for international investors.

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Andre Wiedenhofer

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Controlling Management Performance Management Reporting Unternehmensführung Value Reporting Value-Based Management Wertorientierte Unternehmensführung

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