Prognoseeignung des Prognoseberichts? Eine empirisch gestufctzte Diskussion vor dem Hintergrund aktueller uc4nderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentary

摘要

In today's uncertain financial climate it is particularly important for entities to explain their financial performance relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany's publicly traded MDAX and SDAX companies using a random selection. Actual results are compared with predicted profits. It is examined whether the companies have delivered results in line with former expectations.