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Management Summary – Gestaltungsempfehlung zur Weiterentwicklung des Management Report im internationalen Kontext
Thesis of the University of Regensburg
Groß, Tobias (2016) Management Summary – Gestaltungsempfehlung zur Weiterentwicklung des Management Report im internationalen Kontext. PhD, Universität Regensburg.DOI to cite this document: 10.5283/epub.35005
Abstract (German)
Erarbeitung eines Vorschlages zur Weiterentwicklung des Management Report im internationalen Kontext vor dem Hintergrund des Bedeutungszuwachses nichtfinanzieller Informationen und eines drohenden Information Overload.
Translation of the abstract (English)
Formulation of a proposal for the future development of the management report against the background of the increasing relevance of non-financial information and an imminent danger of information overload in an international context.
Involved Institutions
Details
| Item type | Thesis of the University of Regensburg (PhD) |
| Open Access Type | Primary Publication |
| Date | 22 December 2016 |
| Date of publication | 22 Dec 2016 09:03 |
| Referee | Prof. Dr. Axel Haller |
| Date of exam | 5 December 2016 |
| Institutions | Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Lehrstuhl für Financial Accounting and Auditing (Prof. Dr. Axel Haller) |
| Keywords | Management Report, Lagebericht, Strategic Report, Directors' Report, IFRS Management Commentary, MD&A, information overload, Komplexität, Berichterstattung, CSR-Richtlinie, Nachhaltigkeitsberichterstattung, nichtfinanzielle Informationen, Management Summary |
| Dewey Decimal Classification | 300 Social sciences > 330 Economics |
| Status | Published |
| Refereed | Yes, this version has been refereed |
| Created at the University of Regensburg | Yes |
| URN of the UB Regensburg | urn:nbn:de:bvb:355-epub-350058 |
| Item ID | 35005 |
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