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Zum Zielkonflikt der Unternehmenspublizität zu Forschung & Entwicklung – eine empirische Untersuchung der HDAX-Unternehmen

Author

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  • Corinna Ewelt
  • Thorsten Knauer

Abstract

F&E-Aktivitäten haben für den langfristigen Unternehmenserfolg eine hohe Bedeutung. Allerdings müssen die Unternehmen abwägen, inwiefern sie diese bewertungsrelevanten Informationen kommunizieren, da wettbewerbsinduzierte Kosten z.B. durch den Verlust von komparativen Konkurrenzvorteilen entstehen können. Vor dem Hintergrund dieses Zielkonflikts analysiert der vorliegende Beitrag die Qualität der F&E-Berichterstattung der HDAX-Unternehmen und deren Determinanten. Als wesentliche Erkenntnis kann eine verbesserungswürdige Qualität der F&E-Publizität berichtet werden, wobei die Unternehmen durch eine breite aber weniger detaillierte Darstellung den Interessen der Berichtsadressaten bei möglichst geringen Kosten versuchen gerecht zu werden. Über besonders sensible Aspekte wird kaum berichtet. Wesentliche Determinanten der Qualität der F&E-Berichterstattung stellen die unternehmensbezogenen Charakteristika Unternehmensgröße sowie die Bedeutung der F&E-Aktivitäten dar. Copyright Springer-Verlag 2010

Suggested Citation

  • Corinna Ewelt & Thorsten Knauer, 2010. "Zum Zielkonflikt der Unternehmenspublizität zu Forschung & Entwicklung – eine empirische Untersuchung der HDAX-Unternehmen," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(1), pages 37-58, June.
    • Handle: RePEc:spr:metrik:v:21:y:2010:i:1:p:37-58
    DOI: 10.1007/s00187-010-0085-4
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    Cited by:

    1. Tami Dinh Thi & Wolfgang Schultze, 2011. "Capitalizing research & development and ‘other information’: the incremental information content of accruals versus cash flows," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(3), pages 241-278, November.
    2. Knauer, Thorsten, 2010. "Relevanz, Qualität und Determinanten der externen Unternehmenspublizität zum Humankapital: Eine empirische Bestandsaufnahme der HDAX-Unternehmen," Arbeitspapiere des Lehrstuhls für Betriebswirtschaftslehre, insbesondere Controlling 13-1, University of Münster, Chair of Management Accounting.
    3. Thorsten Knauer & Arnt Wöhrmann, 2010. "Rahmenbedingungen, Charakteristika und Konsequenzen freiwilliger Unternehmenspublizität – State of the Art und neue Perspektiven der empirischen Forschung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(3), pages 235-254, November.

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