Management Summary – Gestaltungsempfehlung zur Weiterentwicklung des Management Report im internationalen Kontext - University of Regensburg Publication Server

URN to cite this document:: urn:nbn:de:bvb:355-epub-350058
DOI to cite this document:: 10.5283/epub.35005

Groß, Tobias

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Date of publication of this fulltext: 22 Dec 2016 09:03

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Item type:	Thesis of the University of Regensburg (PhD)
Open Access Type:	Primary Publication
Date:	22 December 2016
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
Item ID:	35005

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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.

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