Kustner, Clemens

Profilbild
E-Mail-Adresse
Geburtsdatum
Projekt
Organisationseinheiten
Berufsbeschreibung
Nachname
Kustner
Vorname
Clemens
Name
Kustner, Clemens

Filter

2018 - 201922020 - 20211
Filter zurücksetzen

Einstellungen

Typ: 04B - Beitrag Konferenzschrift ×

Suchergebnisse

Gerade angezeigt 1 - 3 von 3
  • Vorschaubild nicht verfügbar
    Publikation
    Does board composition taking account of sustainability expertise influence ESG ratings? An exploratory study of European banks
    (Springer, 2021) Waterstraat, Silke; Kustner, Clemens; Koch, Maximilian; Gerber, Aurona; Hinkelmann, Knut [in: First International Conference, Society 5.0 2021, virtual event, June 22–24, 2021, revised selected papers]
    04B - Beitrag Konferenzschrift
  • Vorschaubild nicht verfügbar
    Publikation
    Discounted or disrupted cash flow: impact of digitisation on company valuation
    (2019) Härri, Matthias; Hüttche, Tobias; Kustner, Clemens
    This paper discusses the impact of digitisation on Business Valuation. In order to become and remain "digital", investments are necessary whose return on investment (ROI) often remains vague. This uncertainty is contradictory for a valuation that rely on predictable cash flows, fixed capital structures and the steady state. However, digitisation does not make a company valuation impossible, but traditional approaches must be reconsidered. First and above the valuation objects – the companies – will change: Their value drivers are more and more intangible if not invisible and the business models become finite. The valuation process will change: Predictive Analysis and Planning allow valuations in real time. Thus, the values and prices will vary more than we have seen in the past. After all and at the moment, man is still needed. There are some bottlenecks, where the human brain still beats robots and algorithms, at least when it comes to cost.
    04B - Beitrag Konferenzschrift
  • Vorschaubild nicht verfügbar
    Publikation
    Optimizing Internal Financial Reporting
    (2018) Krings, Ulrich; Müller, Thomas; Kustner, Clemens; Baumann, Michael [in: Proceedings of ISER 107th International Conference, Pattaya, Thailand, 10th-11th February 2018]
    Corporate reporting undoubtedly plays a major part in supporting decision-making by company management. In addition to contents of the reports, the way the reports are distributed and pre-sented are also of great importance. Based on the results of a survey done with the 50 CFOs of mid-sized are Swiss companies, this paper will identify five steps for optimizing the presentation of information in such reports. This not only involves increasing the effectiveness of the content, but also increasing of the reporting processes.
    04B - Beitrag Konferenzschrift