Course Schedule

Start > Masterprogramm Management (M.A./M.Sc.) -> Management & Finance & Accounting -> Accounting I

Lehrveranstaltungen

(Non) Financial Reporting (Vorlesung)

Dozent/in: Patrick Velte

Termin:
 wöchentlich | Dienstag | 10:15 - 13:45 | 13.10.2020 - 17.11.2020 | Online-Veranstaltung
Einzeltermin | Fr, 18.12.2020, 12:00 - Fr, 18.12.2020, 16:00 | Online-Veranstaltung | Presentation at NBS Partners Hamburg

Inhalt: This lecture deals with key challenges in (non) financial reporting from a national and international perspective. We will focus on a listed corporation in Germany. First, a comparative analysis of financial reporting according to German Commercial Code (GCC) and International Financial Reporting Standards (IFRS) will be presented. Second, after a theoretical foundation and an overview of empirical research methods in financial reporting, the economic need of a non financial reporting (sustainability reporting and integrated reporting) will be discussed. Current selective topics of empirical quantitative research on (non) financial reporting will be prepared in groups for power point presentation and scientific papers (literature reviews).