The significance of R&D Reporting as an element of Corporate Governance: Normative implications and empirical evidence from Germany
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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The significance of R&D Reporting as an element of Corporate Governance : Normative implications and empirical evidence from Germany. / Freidank, Carl-Christian ; Velte, Patrick; Weber, Stefan .
in: Corporate Ownership & Control , Jahrgang 6, Nr. 4, Special issue, 01.01.2009, S. 503-508.Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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TY - JOUR
T1 - The significance of R&D Reporting as an element of Corporate Governance
T2 - Normative implications and empirical evidence from Germany
AU - Freidank, Carl-Christian
AU - Velte, Patrick
AU - Weber, Stefan
PY - 2009/1/1
Y1 - 2009/1/1
N2 - Investment activity in research and development (R&D) represents a central component of a company policy directed toward shareholder value maximation. This article discusses business reporting about the corporate R&D activity, in which in addition to the depiction in the (consolidated) balance sheet the authors concentrate on the management reporting. As a result of the restrictions on recording R&D expenditures in the balance sheet according to the German law (“Handelsgesetzbuch” (HGB)) and the International Financial Reporting Standards (IFRS), (consolidated) management reporting as the information interface between financial accounting and voluntary value reporting takes on a key position in corporate governance.
AB - Investment activity in research and development (R&D) represents a central component of a company policy directed toward shareholder value maximation. This article discusses business reporting about the corporate R&D activity, in which in addition to the depiction in the (consolidated) balance sheet the authors concentrate on the management reporting. As a result of the restrictions on recording R&D expenditures in the balance sheet according to the German law (“Handelsgesetzbuch” (HGB)) and the International Financial Reporting Standards (IFRS), (consolidated) management reporting as the information interface between financial accounting and voluntary value reporting takes on a key position in corporate governance.
KW - Management studies
KW - Research & Development
KW - Business Reporting
KW - Corporate Governance
KW - Shareholder Value Management
UR - http://www.scopus.com/inward/record.url?scp=84896291524&partnerID=8YFLogxK
U2 - 10.22495/cocv6i4sip1
DO - 10.22495/cocv6i4sip1
M3 - Journal articles
VL - 6
SP - 503
EP - 508
JO - Corporate Ownership and Control
JF - Corporate Ownership and Control
SN - 1727-9232
IS - 4, Special issue
ER -