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Die Messung von „Earnings“-Qualität

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Abstract

This paper presents the commonly used measures for earnings quality. It critically analyzes the measures within a theoretical framework and presents empirical results for Austrian listed corporations over a period of ten years. The analysis shows strengths and weaknesses of the measures, their conceptual relationship and empirical association. The knowledge of associations is also important to judge the robustness of empirical results based on a single aggregate earnings quality measure. The paper contributes to the understanding of opportunities and potential weaknesses of empirical research on earnings quality, and shows avenues for further research.

Zusammenfassung

Dieser Beitrag stellt die gebräuchlichen Maßgrößen zur Erfassung der Ergebnisqualität (earnings quality) vor. Sie werden zunächst in einem theoretischen Rahmen kritisch diskutiert und dann anhand der Jahresabschlüsse österreichischer börsennotierter Unternehmen über zehn Jahre ermittelt. Damit werden Stärken und Schwächen der einzelnen Maßgrößen sowie die konzeptionellen und empirischen Zusammenhänge zwischen ihnen aufgezeigt. Die Kenntnis der Zusammenhänge ist auch bei einer Aggregation der Maßgrößen zu einem gesamten Maß für Ergebnisqualität wichtig, um die Robustheit von Forschungsergebnissen einschätzen zu können. Mit dem Beitrag soll das Bewusstsein für Möglichkeiten und Mängel der empirischen Messung von Ergebnisqualität verstärkt, aber auch der Bedarf nach und Wege für weitere Forschung aufgezeigt werden.

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Authors and Affiliations

  1. Institut für Unternehmensrechnung und Controlling und Center for Accounting Research, Universität Graz, Universitätsstraße 15, 8010, Graz, Österreich

    Alfred Wagenhofer

  2. Institut für Unternehmensrechnung und Controlling, Universität Graz, Universitätsstraße 15, 8010, Graz, Österreich

    Hannes Dücker

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  1. Alfred Wagenhofer
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  2. Hannes Dücker
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Correspondence to Alfred Wagenhofer.

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Wagenhofer, A., Dücker, H. Die Messung von „Earnings“-Qualität. Journal für Betriebswirtschaft 57, 263–297 (2007). https://doi.org/10.1007/s11301-007-0028-9

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  • DOI: https://doi.org/10.1007/s11301-007-0028-9

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