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  1. Entwicklung von Steuerungskennzahlen kapitalmarktorientierter Unternehmen im Prime Standard seit der Einführung des DRS 20
    Author: Blumenstein, Philipp; Schmidt, Robert C.; Hastenteufel, Jessica
    Published: [2022]
    Publisher:  IU Internationale Hochschule, Erfurt

    This paper examines the performance indicators of 168 prime standard entities since the introduction of German Accounting Standard (Deutscher Rechnungslegungs Standard (DRS)) No. 20, focusing on the core question of how the use of performance... more

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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 623
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    This paper examines the performance indicators of 168 prime standard entities since the introduction of German Accounting Standard (Deutscher Rechnungslegungs Standard (DRS)) No. 20, focusing on the core question of how the use of performance indicators has changed over time. For this purpose, we compare the published key performance indicators from various companies in different years to point out existing differences. Furthermore, we examine which KPIs are changed most often and how frequently businesses adjust their performance indicators. The companies examined are differentiated according to size and sector.

     
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/258968
    Series: Array ; vol. 2, no 4 (April 2022)
    Subjects: DRS 20; Prime Standard; Steuerungskennzahlen; Key Performance Indicators; KPIs
    Scope: 1 Online-Ressource (circa 19 Seiten), Illustrationen