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Wertorientierte Berichterstattung zum Kundenkapital – eine empirische Analyse der DAX 30-Unternehmen

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  • Julia Heidemann
  • Miriam Hofmann

Abstract

In science as well as in practice customer relationships are among the most significant drivers of a company’s success and are considered one of the most important intangible assets of a company. Communicating this valuable information to the capital market requires a strong focus on the external reporting of customer capital as a major part of the listed companies’ value reporting. This article analyzes the current relevance of customer capital in the external reporting of the German DAX 30-companies on the basis of an empirical analysis. Copyright Springer-Verlag 2009

Suggested Citation

  • Julia Heidemann & Miriam Hofmann, 2009. "Wertorientierte Berichterstattung zum Kundenkapital – eine empirische Analyse der DAX 30-Unternehmen," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 20(1), pages 69-88, May.
    • Handle: RePEc:spr:metrik:v:20:y:2009:i:1:p:69-88
    DOI: 10.1007/s00187-009-0070-y
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