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Group accounting in the field of tension between capital market communication and IFRS

  • 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 iestors use various information sources, such as management reports, consolidated financial statements, iestor relation presentations, and web pages, to prepare and assess iestment 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.

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Document Type:Doctoral Thesis
Author:Daniel Voll
Chairs and Professorships:Chair of Accounting and Auditing
Full text/ URN:urn:nbn:de:bsz:14-qucosa2-77338
Year of Completion:2016
Leipzig: HHL Leipzig Graduate School of Management, 2016 Leipzig, HHL Leipzig Graduate School of Management, Diss., 2016