Bilanz oder Anhang? Worauf Investoren achten

Bilanz oder Anhang? Worauf Investoren achten

Does it make any difference to investors whether the valuations of major assets appear in the balance sheet and income statement or merely in the appendix? The example of large real estate companies shows how the information is reflected on the capital market. Not only companies, but also private in...

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Veröffentlicht in:Controlling & management review 2017-05, Vol.61 (4), p.50-55
Hauptverfasser: Müller, Maximilian A., Sellhorn, Thorsten
Format: Artikel
Sprache:ger
Schlagworte:
Accounting & Reporting
Accounting/Auditing
Balance sheets
Business and Management
Income
Investors
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Beschreibung
Zusammenfassung:Does it make any difference to investors whether the valuations of major assets appear in the balance sheet and income statement or merely in the appendix? The example of large real estate companies shows how the information is reflected on the capital market. Not only companies, but also private investors, auditors and regulators should learn from it.
ISSN:2195-8262
2195-8270
DOI:10.1007/s12176-017-0033-3