Bernhard Stellner (31 results)

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Taschenbuch. Condition: Neu. Druck auf Anfrage Neuware - Printed after ordering - Master's Thesis from the year 2013 in the subject Business economics - Banking, Stock Exchanges, Insurance, Accounting, grade: 1, Vienna University of Economics and Business (Corporate Governance), language: English, abstract: Financial reports can be regarded as the primary means of communication between a company's management and its shareholders. The reports also address all other kinds of stakeholders like employees, suppliers, customers, competitors, governments, potential investors, bond holders and, in a broad sense, the entire society.One possible way of obscuring corporate information when results are negative, or of being forthcoming in disclosing information when results are good, is to adjust the reports' readability which can influence understandability as a consequence. There is a broad set of readability formulas that allow defining a level of text difficulty based on linguistic factors like sentence length as well as word length and characteristics.The underlying research question of this work shall be formulated as follows:'What influences readability of letters to the shareholders of quarterly reports of publicly listed companies on the Frankfurt Stock Exchange 'This thesis contributes to existing literature in various ways. On the one hand, it is among the very few works that consider the influence of performance on the readability of German reports and, in addition, sets the focus on quarterly reports. On the other hand, it takes into account the dependence or independence of managers of their shareholders measured by the company's shareholder structure, industry, share price volatility and the size of firms. Moreover, it is examined whether there is a tendency that reports in different languages tend to have the same relative level of difficulty. In general, the thesis also examines and questions research methods of prior studies in the field of report readability. …

Taschenbuch. Condition: Neu. Readability of Quarterly Reports: Do companies mislead investors? | Bernhard Stellner | Taschenbuch | 100 S. | Englisch | 2015 | Anchor Academic Publishing | EAN 9783954891481 | Verantwortliche Person für die EU: Bedey & Thoms Media GmbH, Björn Bedey, Hermannstal 119k, 22119 Hamburg, info[at]diplom[dot]de | Anbieter: preigu. …

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Taschenbuch. Condition: Neu. Druck auf Anfrage Neuware - Printed after ordering - Bachelorarbeit aus dem Jahr 2011 im Fachbereich BWL - Bank, Börse, Versicherung, Note: 1,00, Wirtschaftsuniversität Wien (Institut für Unternehmensführung), Sprache: Deutsch, Abstract: Ziel der Arbeit ist es, die demographischen Strukturen der etwa 100 österreichischen börsenotierten AGs in Form von Korrelationsstudien zu untersuchen. Das hierzu nötige Datenmaterial (Anzahl der Personen mit Aufsichtsratsmandat, Anzahl der vom Betriebsrat entsendeten Mandatare, Mandate pro Person, Lebensalter der Personen mit Aufsichtsratsmandat, Mandatsdauer, Geschlecht der Personen mit Aufsichtsratsmandat, Mitarbeiteranzahl, EGT, Cash Flow, Gründungsjahr) kann über die Datenbank 'Firmen-Compass'9 erhoben werden. Untersucht werden die Jahre 2005 bis 2009.Die der Arbeit zugrundeliegende Forschungsfrage lautet:'Lassen sich in österreichischen börsenotierten Aktiengesellschaften signifikante Korrelationen in Hinblick auf die genannten statistischen Variablen im Zusammenspiel zwischen Aufsichtsrat und Unternehmen erkennen 'In Kapitel 2 sei der Unternehmensverfassung, also den rechtlichen Grundlagen des Aufsichtsrates, einerseits, und im Vergleich dazu den Umständen in der Praxis andererseits, Rechnung getragen. Als medial oft thematisierter Sachverhalt ist ein Unterkapitel auch dem Phänomen der Aufsichtsratsverflechtungen und deren Einfluss auf andere Variablen gewidmet.Kapitel 3 widmet sich den zwei zentralen Erklärungsmodellen von menschlicher Motivation in einer Auftraggeber-Auftragnehmer Beziehung. Zu Beginn wird die Principal Agent Theorie theoretisch beleuchtet, um schließlich anknüpfend an deren Schwächen einen Überblick über die Stewardship Theorie zu liefern.Der Begriff der Corporate Governance, seine unterschiedlichen Interpretationsmöglichkeiten und die beiden wesentlichen Ausprägungsformen werden in Kapitel 4 thematisiert und miteinander verglichen. Der Österreichische Corporate Governance Kodex wird inhaltlich auf Relevanz für den Aufsichtsrat beleuchtet und auf Akzeptanz bei den Aktiengesellschaften geprüft. Dabei wird auf einzelne Fallbeispiele eingegangen.In Kapitel 5 werden Korrelationsanalysen zum demographischen Aufbau des Aufsichtsrats in österreichischen börsenotierten Aktiengesellschaften durchgeführt. Das Datenmaterial stammt aus dem österreichischen Firmenbuch. Die errechneten Korrelationskoeffizienten werden interpretiert und teilweise auf aktuelle Themen umgelegt.Kapitel 6 fasst die gewonnenen Daten zusammen und beinhaltet ein abschließendes Resümee.…

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PAP. Condition: New. New Book. Shipped from UK. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000.

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Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -Master's Thesis from the year 2013 in the subject Business economics - Banking, Stock Exchanges, Insurance, Accounting, grade: 1, Vienna University of Economics and Business (Corporate Governance), language: English, abstract: Financial reports can be regarded as the primary means of communication between a company's management and its shareholders. The reports also address all other kinds of stakeholders like employees, suppliers, customers, competitors, governments, potential investors, bond holders and, in a broad sense, the entire society.One possible way of obscuring corporate information when results are negative, or of being forthcoming in disclosing information when results are good, is to adjust the reports' readability which can influence understandability as a consequence. There is a broad set of readability formulas that allow defining a level of text difficulty based on linguistic factors like sentence length as well as word length and characteristics.The underlying research question of this work shall be formulated as follows:'What influences readability of letters to the shareholders of quarterly reports of publicly listed companies on the Frankfurt Stock Exchange 'This thesis contributes to existing literature in various ways. On the one hand, it is among the very few works that consider the influence of performance on the readability of German reports and, in addition, sets the focus on quarterly reports. On the other hand, it takes into account the dependence or independence of managers of their shareholders measured by the company's shareholder structure, industry, share price volatility and the size of firms. Moreover, it is examined whether there is a tendency that reports in different languages tend to have the same relative level of difficulty. In general, the thesis also examines and questions research methods of prior studies in the field of report readability. 100 pp. Englisch. …

Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -Financial reports can be regarded as the primary means of communication between a company¿s management and its shareholders. The reports also address all other kinds of stakeholders like employees, suppliers, customers, competitors, governments, potential investors, bond holders and, in a broad sense, the entire society. Still, it is questionable whether managers really deliver true information in their reports. One possible way of obscuring corporate information when results are negative, or of being forthcoming in disclosing information when results are good, is to adjust the reports¿ readability which can influence understandability as a consequence. The concrete aim of this study is to focus on the readability of letters to the shareholders of bilingual (German and English) quarterly reports of listed companies at Frankfurt Stock Exchange. It is examined how various factors influence the readability of company reports. 100 pp. Englisch. …

Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -Bachelorarbeit aus dem Jahr 2011 im Fachbereich BWL - Bank, Börse, Versicherung, Note: 1,00, Wirtschaftsuniversität Wien (Institut für Unternehmensführung), Sprache: Deutsch, Abstract: Ziel der Arbeit ist es, die demographischen Strukturen der etwa 100 österreichischen börsenotierten AGs in Form von Korrelationsstudien zu untersuchen. Das hierzu nötige Datenmaterial (Anzahl der Personen mit Aufsichtsratsmandat, Anzahl der vom Betriebsrat entsendeten Mandatare, Mandate pro Person, Lebensalter der Personen mit Aufsichtsratsmandat, Mandatsdauer, Geschlecht der Personen mit Aufsichtsratsmandat, Mitarbeiteranzahl, EGT, Cash Flow, Gründungsjahr) kann über die Datenbank 'Firmen-Compass'9 erhoben werden. Untersucht werden die Jahre 2005 bis 2009.Die der Arbeit zugrundeliegende Forschungsfrage lautet:'Lassen sich in österreichischen börsenotierten Aktiengesellschaften signifikante Korrelationen in Hinblick auf die genannten statistischen Variablen im Zusammenspiel zwischen Aufsichtsrat und Unternehmen erkennen 'In Kapitel 2 sei der Unternehmensverfassung, also den rechtlichen Grundlagen des Aufsichtsrates, einerseits, und im Vergleich dazu den Umständen in der Praxis andererseits, Rechnung getragen. Als medial oft thematisierter Sachverhalt ist ein Unterkapitel auch dem Phänomen der Aufsichtsratsverflechtungen und deren Einfluss auf andere Variablen gewidmet.Kapitel 3 widmet sich den zwei zentralen Erklärungsmodellen von menschlicher Motivation in einer Auftraggeber-Auftragnehmer Beziehung. Zu Beginn wird die Principal Agent Theorie theoretisch beleuchtet, um schließlich anknüpfend an deren Schwächen einen Überblick über die Stewardship Theorie zu liefern.Der Begriff der Corporate Governance, seine unterschiedlichen Interpretationsmöglichkeiten und die beiden wesentlichen Ausprägungsformen werden in Kapitel 4 thematisiert und miteinander verglichen. Der Österreichische Corporate Governance Kodex wird inhaltlich auf Relevanz für den Aufsichtsrat beleuchtet und auf Akzeptanz bei den Aktiengesellschaften geprüft. Dabei wird auf einzelne Fallbeispiele eingegangen.In Kapitel 5 werden Korrelationsanalysen zum demographischen Aufbau des Aufsichtsrats in österreichischen börsenotierten Aktiengesellschaften durchgeführt. Das Datenmaterial stammt aus dem österreichischen Firmenbuch. Die errechneten Korrelationskoeffizienten werden interpretiert und teilweise auf aktuelle Themen umgelegt.Kapitel 6 fasst die gewonnenen Daten zusammen und beinhaltet ein abschließendes Resümee. 64 pp. Deutsch.…

Condition: New. Print on Demand pp. 100 424:B&W 5.83 x 8.27 in or 210 x 148 mm (A5) Perfect Bound on Creme w/Matte Lam.

Condition: New. Print on Demand pp. 100.

Condition: New. Print on Demand pp. 100 24:B&W 5.83 x 8.27 in or 210 x 148 mm (A5) Perfect Bound on Creme w/Gloss Lam.

Condition: New. Print on Demand pp. 100.

Condition: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Financial reports can be regarded as the primary means of communication between a companys management and its shareholders. The reports also address all other kinds of stakeholders like employees, suppliers, customers, competitors, governments, potential in.…

Condition: New. PRINT ON DEMAND pp. 100.

Condition: New. PRINT ON DEMAND pp. 100.

Taschenbuch. Condition: Neu. This item is printed on demand - Print on Demand Titel. Neuware -Master's Thesis from the year 2013 in the subject Business economics - Banking, Stock Exchanges, Insurance, Accounting, grade: 1, Vienna University of Economics and Business (Corporate Governance), language: English, abstract: Financial reports can be regarded as the primary means of communication between a company¿s management and its shareholders. The reports also address all other kinds of stakeholders like employees, suppliers, customers, competitors, governments, potential investors, bond holders and, in a broad sense, the entire society.One possible way of obscuring corporate information when results are negative, or of being forthcoming in disclosing information when results are good, is to adjust the reports¿ readability which can influence understandability as a consequence. There is a broad set of readability formulas that allow defining a level of text difficulty based on linguistic factors like sentence length as well as word length and characteristics.The underlying research question of this work shall be formulated as follows:¿What influences readability of letters to the shareholders of quarterly reports of publicly listed companies on the Frankfurt Stock Exchange ¿This thesis contributes to existing literature in various ways. On the one hand, it is among the very few works that consider the influence of performance on the readability of German reports and, in addition, sets the focus on quarterly reports. On the other hand, it takes into account the dependence or independence of managers of their shareholders measured by the company¿s shareholder structure, industry, share price volatility and the size of firms. Moreover, it is examined whether there is a tendency that reports in different languages tend to have the same relative level of difficulty. In general, the thesis also examines and questions research methods of prior studies in the field of report readability.Books on Demand GmbH, Überseering 33, 22297 Hamburg 100 pp. Englisch. …

Taschenbuch. Condition: Neu. This item is printed on demand - Print on Demand Titel. Neuware -Financial reports can be regarded as the primary means of communication between a company¿s management and its shareholders. The reports also address all other kinds of stakeholders like employees, suppliers, customers, competitors, governments, potential investors, bond holders and, in a broad sense, the entire society. Still, it is questionable whether managers really deliver true information in their reports. One possible way of obscuring corporate information when results are negative, or of being forthcoming in disclosing information when results are good, is to adjust the reports¿ readability which can influence understandability as a consequence. The concrete aim of this study is to focus on the readability of letters to the shareholders of bilingual (German and English) quarterly reports of listed companies at Frankfurt Stock Exchange. It is examined how various factors influence the readability of company reports.Books on Demand GmbH, Überseering 33, 22297 Hamburg 100 pp. Englisch. …

Taschenbuch. Condition: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - Financial reports can be regarded as the primary means of communication between a company¿s management and its shareholders. The reports also address all other kinds of stakeholders like employees, suppliers, customers, competitors, governments, potential investors, bond holders and, in a broad sense, the entire society. Still, it is questionable whether managers really deliver true information in their reports. One possible way of obscuring corporate information when results are negative, or of being forthcoming in disclosing information when results are good, is to adjust the reports¿ readability which can influence understandability as a consequence. The concrete aim of this study is to focus on the readability of letters to the shareholders of bilingual (German and English) quarterly reports of listed companies at Frankfurt Stock Exchange. It is examined how various factors influence the readability of company reports. …

Taschenbuch. Condition: Neu. Readability of Quarterly Reports on the Frankfurt Stock Exchange | Bernhard Stellner | Taschenbuch | 100 S. | Englisch | 2013 | GRIN Verlag | EAN 9783656492122 | Verantwortliche Person für die EU: GRIN Publishing GmbH, Waltherstr. 23, 80337 München, info[at]grin[dot]com | Anbieter: preigu Print on Demand.…