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

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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 , Vol. 6, No. 4, Special issue, 01.01.2009, p. 503-508.

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@article{6dfc041298e949b0ad81a1f0e1dd1a12,
title = "The significance of R&D Reporting as an element of Corporate Governance: Normative implications and empirical evidence from Germany",
abstract = "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. ",
keywords = "Management studies, Research & Development, Business Reporting, Corporate Governance, Shareholder Value Management",
author = "Carl-Christian Freidank and Patrick Velte and Stefan Weber",
year = "2009",
month = jan,
day = "1",
doi = "10.22495/cocv6i4sip1",
language = "English",
volume = "6",
pages = "503--508",
journal = "Corporate Ownership & Control ",
issn = "1727-9232",
publisher = "Virtus Interpress",
number = "4, Special issue",

}

RIS

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 & Control

JF - Corporate Ownership & Control

SN - 1727-9232

IS - 4, Special issue

ER -

DOI