Article: ‘Information on restructuring measures in the consolidated financial statements and management report’

The article "Information on restructuring measures in consolidated financial statements and management reports – Initial results of a descriptive longitudinal analysis of listed companies in the automotive industry and further research steps –".

Abstract: "Information on restructuring measures may be relevant for consolidated financial statements and management reports, as well as for ad hoc announcements. Initial findings from this study of these disclosure tools show that, between 2019 and 2024, identifiable restructuring expenses relative to EBIT were higher among suppliers than among manufacturers. Restructuring provisions under IAS 37 play a minor role, particularly among manufacturers, and are usually not quantified separately. In the management report, information on restructuring is almost always provided in the economic review."