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28.11.2019 - Companies

Sustainable? Yes...No...Maybe! On the lack of comparability of ESG ratings

by Kai Lehmann

Video
The ESG ratings of various providers sometimes differ significantly from one another. A responsible investor should therefore always form his own opinion.

26.09.2019 - Companies

Adjusted but still biased

by Philipp Immenkötter

Video
About half of the DAX companies report adjusted earnings per share that deviate from the accounting standard. Often costs are declared as special effects but are recurrent in nature. Likewise, income that was generated by the costs is left in the res ...

09.09.2019 - Companies

Provisions as an instrument of influencing earning (?)

by Kai Lehmann

The DAX companies do not use the leeway in accounting for provisions for accounting purposes. Thus, there is only a weak correlation between the development of provisions and the earnings situation.

08.08.2019 - Companies

In the interest rate trap: DAX-30 pension gap at historic level

by Kai Lehmann

Video
Pension burdens of the DAX groups are likely to have climbed to a record high of over 400 billion euros in the first half of the year. Erosive interest rates have caused pension agreements to swell massively.

19.06.2019 - Companies

Ineffective ECB medicine - capital costs immune to zero interest rate

by Kai Lehmann

Despite an ultra-looser monetary policy, investment activity by major German corporations remains weak. The study shows that this is partly due to the consistently high cost of capital.

11.06.2019 - Macroeconomics

Make a wish come true – On the value of economic forecasts

by Agnieszka Gehringer, Kai Lehmann

Inaccurate economic forecasts have deeper reasons than just uncertainty about the future. However, the incentives for this are quite different for companies on the one hand and for macro experts on the other.

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