Performance reporting: Statement of comprehensive income according to IFRS and professional investor information processing

业绩报告：根据国际财务报告准则和专业投资者信息处理的综合收益表

• 批准号: 392797248
• 负责人: Professor Dr. Maik Lachmann
• 金额: --
• 依托单位: Lehrstuhl BWL IV: Betriebswirtschaftslehre mit dem Schwerpunkt Managerial Accounting
• 依托单位国家: 德国
• 项目类别: Research Grants
• 财政年份: 2017
• 资助国家: 德国
• 起止时间: 2016-12-31 至 2019-12-31
• 项目状态: 已结题
• 来源: https://gepris.dfg.de/gepris/projekt/392797248?language=en
• 关键词: Performance; reporting; Statement; comprehensive; income

The income statement is a core element of financial reporting. Yet, the requirements for the design of the income statement provided by the international standard setter (International Accounting Standards Board, IASB) are vague and leave discretion for preparers of financial reports. In a current discussion paper, the IASB focuses on the decision-usefulness of performance reporting. Until today, a research gap has remained concerning the decision-usefulness of individual performance indicators, their impact on investor information processing and the context-dependence of this process. Therefore, the proposed project aims at significantly enhancing the theory foundation for the design of income reports via a two-step approach consisting of two experiments with professional investors and lenders: In the first experiment (part A), interrelations between different performance indicators such as profit/loss, EBITDA, and operating income are investigated. Further, the effect on investor information processing of income reports as well as the forecast quality of individual performance indicators are examined. We intend to analyze investor information processing as a mediator, which determines whether structural changes in the income statement may improve forecast quality and trust in investor forecasts. The second experiment (part B) explores whether professional investors and lenders process performance information in a different way and whether this process is moderated by important firm characteristics (profit vs. loss firm). To answer these research questions, eye-tracking is used, which will lead to innovative results since it has previously been used only rarely in accounting research.

损益表是财务报告的核心内容。然而，国际准则制定者（国际会计准则理事会）对损益表设计的要求很模糊，留给财务报告编制者自由裁量权。在当前的讨论文件中，IASB重点讨论了业绩报告的决策有用性。迄今为止，在个别业绩指标的决策有用性、它们对投资者信息处理的影响以及这一过程的背景依赖性方面仍然存在研究空白。因此，拟议的项目旨在通过两个步骤的方法，包括两个实验与专业投资者和贷款人显着提高收益报告设计的理论基础：在第一个实验（A部分），不同的业绩指标，如利润/损失，EBITDA和营业收入之间的相互关系进行了研究。此外，投资者信息处理的收益报告，以及预测质量的个人业绩指标的影响进行了检查。我们打算分析投资者的信息处理作为一个调解人，这决定了是否在损益表的结构性变化可能会提高预测质量和投资者的预测信任。第二个实验（B部分）探讨了专业投资者和贷款人是否以不同的方式处理业绩信息，以及这一过程是否受到重要的公司特征（盈利与亏损公司）的调节。为了回答这些研究问题，使用眼动追踪，这将导致创新的结果，因为它以前很少用于会计研究。