Fachhochsch. Anhalt, Diplomarbeit--Köthen, 2007.

The overall importance of capital market communication has increased hand in hand with the development of the economic importance of the capital market it-self. Equity investors use various information sources, such as management reports, consolidated financial statements, investor relation presentations, and web pages, to prepare and assess investment decisions. This cumulative dissertation consists of four manuscripts that analyses different group accounting related aspects of the capital market communication. The first two manuscripts are classified as contributions to the understanding of current IFRS topics in capital market communication. These manuscripts are case-based instructional resources and deal with group accounting decisions on financial instruments and consolidation issues. The second part of the dissertation comprises empirical analyses on financial KPI reporting across different parts of capital market communication. The manuscripts provide empirical analysis of the consistent use of financial KPIs across the different parts of capital market communication, the determinants of consistent KPI reporting and the value relevance.:I. Group Accounting in the Field of Tension Between Capital Market Communication and IFRS – Overview of the Dissertation 1 Introduction 2 Overview and Findings of the Manuscripts II. The Success Story of International Additives Producer AG – A Case Study on Categorization of Investments under IFRS 1 Manuscript – The Case 2 Teaching Notes 3 Suggested Case Solutions III. The Hardest Cycle Climb at TCC – A Financial Instruments Case 1 Case 2 Case Learning Objectives and Implementation Guidance 3 Teaching Notes IV. Determinants of Consistent Capital Market Communication: Evidence from Germany 1 Introduction 2 Regulatory Framework for KPI Disclosure 3 Literature Review and Hypotheses Development 4 Research Design 5 Results and Discussion 6 Conclusion V. The Capital Market Relevance of Consistent Key Performance Indicator Reporting: Preliminary Evidence from Germany 1 Introduction 2 Literature Review and Hypotheses Development 3 Data Collection and Variable Measurement 4 Results and Discussion 5 Conclusion, Limitations and Future Research

Universiẗat, Diss.--Freiburg, 2005. / Literaturverz. S. 303 - 311.