The significance of R&D Reporting as an element of Corporate Governance: Normative implications and empirical evidence from Germany

Research output: Journal contributionsJournal articlesResearchpeer-review

Authors

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.
Original languageEnglish
JournalCorporate Ownership & Control
Volume6
Issue number4, Special issue
Pages (from-to)503-508
Number of pages6
ISSN1727-9232
DOIs
Publication statusPublished - 01.01.2009
Externally publishedYes

    Research areas

  • Management studies - Research & Development, Business Reporting, Corporate Governance, Shareholder Value Management

DOI

Recently viewed

Publications

  1. The Search for Sanctuary
  2. Centralized and decentral approaches to succeed the 100% energiewende in Germany in the European context – A model-based analysis of generation, network, and storage investments
  3. Foundation of digital badges and micro-credentials
  4. Does reference to COVID-19 improve climate change communication? Investigating the influence of emotions and uncertainty in persuasion messages
  5. Methan - das unterschätzte Klimagas
  6. Does a smile open all doors? Understanding the impact of appearance disclosure on accommodation sharing platforms
  7. Distribution and community structure of araneocoenoses (Araneae) along an altitudinal gradient on Kozuf Mountain (North Macedonia)
  8. Mitigation of methane emissions
  9. Effects of Antibiotics and Virustatics in the Environment
  10. Der Seiteneinstieg – Neue Lehrkräfte bei der Eignungsabklärung unterstützen
  11. Der Unort von Karten und das Nirgendwo der Kunst
  12. Positionen einer politischen Strategieanalyse
  13. The eTIMSS and TIMSS Measurement Invariance Study
  14. Düsseldorfer Tabelle und Big Data
  15. Low-productive exporters are high-quality exporters
  16. Discontinuation of life supporting measures in Germany
  17. Merleau-Ponty, Maurice (1908-1961)
  18. Rong Wongsawan’s Gonzo Journey through California in 1976
  19. Fluchtbewegung in Variationen
  20. Landwirtschaftliche Beratung mit dem Modell CANDY-Carbon Balance
  21. Mobile communications in Japan
  22. Ein Blick zurück und nach vorn
  23. Moréas, Jean [d. i. Joannis Papadiamantopoulos] (1856-1910)
  24. Polarisierungen der Antike
  25. Konsumlernen in Bildungseinrichtungen: Befunde aus einer empirischen Studie