Books in the Muensteraner Schriften zur Internationalen Unternehmensrechnung series

This study examines the process design and influencing factors of preparation processes of nonfinancial KPIs for management reports. Based on case studies of three publicly listed and four privately held German firms, it provides exploratory insights into the phases, participants and determinants of preparation processes of nonfinancial KPIs.

This study analyzes in detail how head offices of German multinational companies design their PMS. Furthermore, it also investigates how this PMS is adopted by the subsidiaries of these multinational companies. The findings have implications for researchers and practitioners.

Fair Value Accounting

This study analyses the design, use and performance of cost accounting systems in Anglophone subsidiaries in Germany. The empirical results suggest that management accountants and managers in these firms prefer to deviate from their parent companies' cost accounting traditions to ensure the information-usefulness of their cost accounting systems.

This study analyzes the impact of introducing IFRS 8 on segment reporting practice and its economic consequences. The results show that segment information based on the management approach is a useful decision, it mitigates information asymmetries, reduces the cost of capital and also affects the work of financial analysts.

The results of the study reveal differences of the financial reporting quality (operationalized by reporting content, readability and earnings management) of listed companies in the two emerging economies Brazil and South Africa as well as Germany. The findings show significant determinants of financial reporting quality and economic consequences.

This study analyzes how far Integrated Reporting tackles shortcomings of corporate reporting. It investigates the IIRC Framework conceptually and provides a descriptive analysis of the degree of IR in existing reports from South Africa and the USA. The study also examines the relationship of IR with investor underreaction at the capital market.

This study examines the effect of synergy and goodwill controlling on acquisition success. Based on a sample of German, Austrian, and Swiss acquirers, it provides design options for the M&A organization and related controlling tasks. Empirical analyses examine determinants of synergy and goodwill controlling.

This study analyzes cost accounting in German multinational companies. It finds empirical evidence for cross-case and cross-country differences in the complexity and standardization of cost accounting systems in subunits of German multinational companies and identifies important determinants and success factors.