Development of key performance indicators of capital market-oriented entities in the Prime Standard since the introduction of DRS 20

• Autorzy: Blumenstein Philipp , Schmidt Robert C. , Hastenteufel Jessica

Identyfikatory

DOI

10.7494/manage.2022.23.1.7

• Języki publikacji: EN

Abstrakty

EN

This paper examines the performance indicators of 168 Prime Standard entities since the introduction of DRS 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.

Słowa kluczowe

EN

DRS 20; Prime Standard; key performance indicator

• Wydawca: Wydawnictwa AGH
• Czasopismo: Managerial Economics
• Rocznik: 2022
• Tom: Vol. 23, no. 1
• Strony: 7--26
• Opis fizyczny: Bibliogr. 12 poz., tab., wykr.

Twórcy

autor

Blumenstein Philipp

• European Air Transport Leipzig GmbH

autor

Schmidt Robert C.

• IU International University of Applied Sciences

autor

Hastenteufel Jessica

• IU International University of Applied Sciences

• https://orcid.org/0000-0002-4386-5771

Bibliografia

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• [4] Deutsche Börse AG (2020) Listed companies, [Online], Available: https://www.deutsche-boerse-cash-market.com/dbcm-en/instruments-statistics/statistics/listes-companies [22 Feb 2022].
• [5] Deutsches Rechnungslegungs Standards Committee e. V. (2012) Deutscher Rechnungslegungs Standard Nr. 20 (DRS 20) – Konzernlagebericht, [Online], Available: https://www.drsc.de/app/uploads/2017/02/120928_DRS_20_near-final.pdf [22 Feb 2022].
• [6] Evonik Industries AG (2014) Annual Report 2013, [Online], Available: https://corporate.evonik.de/downloads/corporate/evonik-annual-report-2013.pdf [22 Feb 2022].
• [7] Fraport AG (2019) Annual Report 2018, [Online], Available: https://www.fraport.com/content/dam/fraport-company/documents/investoren/eng/publications/annual-reports/annual-report-2018.pdf/_jcr_content/renditions/original.media_file.download_attachment.file/annual-report-2018.pdf [22 Feb 2022].
• [8] Gitt, N., Völl, W. and Kettenring, T. (2013) ‘Anwendung wertorientierter Steuerungskennzahlen in deutschen HDAX-Unternehmen: Aktueller Stand und Entwicklungen’, Controlling – Zeitschrift für erfolgsorientiere Unternehmenssteuerung, vol. 25, pp. 100–108.
• [9] Göck, M. and Dresp, M. (2017) ‘Steuerung mit Kennzahlen: die Qual der Wahl im Zahlendschungel’, Corporate Finance, vol. 8, pp. 8–12.
• [10] Müller, S., Juchler, D. and Ergün, I. (2012) ‘Risikoberichterstattung im Konzernlagebericht nach DRS 20: Verbesserungspotenziale und weiter bestehende Qualitätsrisiken’, Zeitschrift für Corporate Governance, vol. 7, pp. 281–287.
• [11] Rupp, R. and Haberstumpf, E. (2018) ‘Verbreitung und Ausgestaltung der wertorientierten Berichterstattung’, Der Betrieb, vol. 71, pp. 2129–2134.
• [12] TELES AG Informationstechnologien (2019) Annual Financial Statement 2018, [Online], Available: https://www.teles.com/uploads/media/TELES_-_Annual_Financial_Statement_2018.pdf [22 Feb 2022].

Uwagi

PL

Opracowanie rekordu ze środków MEiN, umowa nr SONP/SP/546092/2022 w ramach programu „Społeczna odpowiedzialność nauki” - moduł: Popularyzacja nauki i promocja sportu (2022-2023)