Global ETD Search

1	What can we learn from Deferred Tax Accountig? Görlitz, Anna 04 November 2022 (has links) Die StuFo-Expo gibt mir die Möglichkeit meine Forschung im Rahmen meines Promotionsprojektes zugänglich für eine breite, fachübergreifende Öffentlichkeit zu machen. Zudem erhalte ich die Chance, Forschungsthemen, -ergebnisse und -methoden fachübergreifend kennenzulernen. Es ist ein einzigartiges Projekt, welches Studierende miteinander vernetzt und wichtige Fähigkeiten der Studierenden fördert. Das Thema meiner Forschung ist die Wertrelevanz latenter Steuern. Ich untersuche die Fragestellung ob latente Steuern bei der Vorhersage der zukünftigen Unternehmensentwicklung zusätzliche Informationen für verschiedene Stakeholder liefern. Dafür analysiere ich die knapp 1.800 verfügbaren Jahresabschlüsse aller im DAX Prime Standard gelisteten Firmen zwischen 2007 und 2018. Das von mir eingereichte Poster zeigt, dass latente Steuern dabei helfen, die Entwicklung des Marktwertes des Eigenkapitals bis zu zwei Jahren im Voraus zu prognostizieren. Dabei tragen aktive latente Steuern als wahrscheinliche zukünftige Steuerrückzahlungen positiv zum Unternehmenswert und deshalb zum Marktwert bei und passive latente Steuern als wahrscheinliche zukünftige Steuerzahlungen negativ zum Unternehmenswert und deshalb zum Marktwert bei. Ferner kann ich nachweisen, dass die ergänzende Berichterstattung über latente Steuern eher negativ von Marktteilnehmern bewertet wird. Mögliche Gründe hierfür sind die hohe Komplexität der Informationen und die fehlende Überleitbarkeit dieser Informationen auf Bilanz- und Gewinn- und Verlustrechnungszahlen. Auch zeigen Interviewstudien, dass das Vertrauen in latente Steuern und die dazugehörige Berichterstattung gering ist, da Stakeholder vermuten, dass latente Steuern zumindest teilweise für Bilanzpolitik genutzt werden. / The StuFo-Expo gives me the opportunity to make my research accessible to a broad, interdisciplinary public as part of my doctoral project. I also get the chance to get to know research topics, results and methods across disciplines. It is a unique project that connects students with one another and promotes important student skills. The topic of my research is the value relevance of deferred taxes. I am investigating the question of whether deferred taxes provide additional information for various stakeholders when predicting future corporate development. To do this, I analyze the almost 1,800 available annual financial statements of all companies listed in the DAX Prime Standard between 2007 and 2018. The poster I submitted shows that deferred taxes help forecast the development of the market value of equity up to two years in advance. Deferred tax assets as probable future tax repayments contribute positively to the company value and therefore to the market value, and deferred tax liabilities as probable future tax payments contribute negatively to the company value and therefore to the market value. I can also prove that the supplementary reporting on deferred taxes is rated negatively by market participants. Possible reasons for this are the high complexity of the information and the lack of transferability of this information to balance sheet and income statement figures. Interview studies also show that trust in deferred taxes and the associated reporting is low, as stakeholders suspect that deferred taxes are at least partially used for accounting policy.
2	Sustainability reporting of German healthcare companies: a comparison Sassen, Remmer, Stoffel, Miriam, Braun, Vera 20 June 2024 (has links) This study assesses the status quo of sustainability reporting by German healthcare companies. First, content analysis was conducted based on eight sustainability reports. Second, we developed case studies for three of those firms by investigating the further reporting environment. The results indicate that the specific business sector of a company does not influence its sustainability reporting level. Moreover, the case studies show a differentiated picture in regards to the sustainability activities of those companies. Most companies recognise sustainability as a subordinate part of their company values and often integrate substantial sustainability schemes. Only one company emphasises that sustainability has always been at the core of the company’s philosophy. To ensure a more transparent and sustainable development, this outcome indicates that new laws should not only require the creation of a sustainability report, but also regulate the formalities of it to derive a common standard. info:eu-repo/classification/ddc/650 ddc:650
3	Credibility of managerial forecast disclosure in market and regulated settings Dobler, Michael 10 December 2019 (has links) This paper discusses the ability of models on cheap talk, and of audit and liability regulations, to provide analytically-based assessment of credibility of management forecast disclosure in market and regulated settings. While credibility is linked to restrictive conditions in pure market settings, regulatory enforcement does not necessarily contribute to forecast credibility. Key findings imply that ex ante approaches, including audit and tort liability in general, as well as partly verifiable disclosures supplementing the forecast and safe harbour provisions in particular can contribute to forecast credibility. Overall results suggest that the usefulness of managerial forecast disclosure should not be overestimated, as neither market nor regulatory mechanisms can overcome the problems related to non-verifiability. info:eu-repo/classification/ddc/330 ddc:330 info:eu-repo/classification/ddc/650 ddc:650
4	The Social Impact of HIV-Seropositivity and Antiretroviral Treatment on Women in Tanga, Tanzania. A Qualitative Study. Bohle, Leah F. 13 November 2017 (has links) No description available. 610 HIV-seropositiv Wahrnehmung HIV-positiv Einfluss Konzeptualisierung Diagnose seropositiv sozialer Einfluss Enthüllung Offenlegung hoch aktive antiretrovirale Therapie antiretrovirale Behandlung Adhärenz Compliance Gründe Strategien Frauen Diskriminierung Stigmatisierung Land niedrigen Einkommens Afrika Ostafrika Tansania HIV AIDS HIV-seropositivity HIV-seropositive perception impact conceptualization diagnosis seropositive positive social impact disclosure self-disclosure HAART highly active antiretroviral treatment ART antiretroviral treatment antiretroviral therapy adherence compliance reasons strategies women discrimination stigmatization LIC low-income country Africa East Africa Tanzania Tanga Sexualmedizin (PPN619876166) Medizinethnologie Tropenmedizin HIV-positiv

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