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Determinanten der Integration von externer und interner Unternehmensrechnung–Eine empirische Analyse anhand der Segmentberichterstattung nach IFRS 8

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  • Christian Engelen

    (Universität zu Kïln)

  • Christoph Pelger

    (Universität zu Kïln)

Abstract

Zusammenfassung Seit den 1990er Jahren hat sich eine breite Literatur mit der Frage der Integration von externer und interner Unternehmensrechnung auseinandergesetzt. Der vorliegende Beitrag untersucht unter Rückgriff auf öffentlich verfügbare Informationen empirisch, welche Faktoren die Integration bestimmen. Auf Basis der Segmentberichte von 417 deutschen börsennotierten Unternehmen nach IFRS 8 wird aufgezeigt, dass Organisationskomplexität sowie eine Integration positiv legitimierender Umfeldfaktoren die Integration befördern. Höhere Informationsasymmetrien zwischen Eigentümern und Management sorgen demgegenüber eher für Abweichungen zwischen externer und interner Rechnung.

Suggested Citation

  • Christian Engelen & Christoph Pelger, 2014. "Determinanten der Integration von externer und interner Unternehmensrechnung–Eine empirische Analyse anhand der Segmentberichterstattung nach IFRS 8," Schmalenbach Journal of Business Research, Springer, vol. 66(3), pages 178-211, May.
    • Handle: RePEc:spr:sjobre:v:66:y:2014:i:3:d:10.1007_bf03372896
    DOI: 10.1007/BF03372896
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    Keywords

    M40; M41;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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