It’s time again: these days, one annual report after another is thrown on the market with the claim to shed light on a company‘s financial situation. Or at least to create the outward impression to do so. But what value does this classic information tool actually have for investors in times of digitization? And who determines what is really relevant? Read about the quality of content and authority of interpretation in Henning Zülch’s article in the manager magazin (in German). The author and academic from the HHL Chair of Accounting and Auditing is an expert in financial reporting. Professor Zülch also presents the annual challenge ‘Investor’s Darling’ which evaluates the quality of the corporate financial communication of 160 HDAX and SDAX member companies.
Henning Zülch: Was ist ein Geschäftsbericht noch wert? (Journal article in German)
Further HHL publications on the topic of accounting: HHL Publications Database.