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A comparative study on the scope and quality of the sustainability reporting of the TecDAX30 companies
Schönbohm, Avo; Hofmann, Ulrike - Technische Universität <Kaiserslautern> / Lehrstuhl …
Persistent link: https://www.econbiz.de/10009419001
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Comparative Management Accounting -An Analysis of French and German Management Accounting Practices
Hoffjan, Andreas; Winn, Markus; Nevries, Pascal - Dortmund / Universität / Lehrstuhl für Controlling … - 2007
accounting in Germanyis predominantly limited to controlling while the French counterpart acts more like a businesspartner. The …
Persistent link: https://www.econbiz.de/10008911463
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Extended Dividend, Cash Flow and Residual Income Valuation Models -Accounting for Deviations from Ideal Conditions
Heinrichs, Nicolas; Hess, Dieter; Homburg, Carsten; … - Centre for Financial Research <Köln> - 2011
Standard equity valuation approaches (i.e., DDM, RIM, and DCF model) are derived under theassumption of ideal conditions, such as infinite payoffs and clean surplus accounting. Becausethese conditions are hardly ever met, we extend the standard approaches, based on thefundamental principle of...
Persistent link: https://www.econbiz.de/10009284863
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Project Risk Management bya Probabilistic Expert System
Ahuja, André; Rödder, Wilhelm - Fernuniversität <Hagen> / Lehrgebiet …
Efficient applications of expert systems to project risk management problemsare seldom, if not unusual. In this paper we overcome this lack by using the probabilisticexpert system shell SPIRIT. The rule-based shell’s power in conditioning, inference andreasoning under incomplete information...
Persistent link: https://www.econbiz.de/10005867672
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Mandatory Auditor Rotation: A Means of Reducing the Expectation Gap?
Weißenberger, Barbara E. - Institut für Wirtschaftswissenschaft <Gießen> - 2002
The Paper analyzes wheather mandatory auditor rotation is means to reduce an expectation gap caused by moral hazard problems. The analysis is divided into two parts with reference to the two different types of auditor rotation systems: (1) rotation of audit firms, and (2) rotation of audit...
Persistent link: https://www.econbiz.de/10005868095
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Is market value-based residual income a superior performance measure compared to book value-based residual income?
BAUSCH, ANDREAS; ´Weißenberger, Barbara E.; Blome, Marcus - Institut für Wirtschaftswissenschaft <Gießen>
In diesem Forschungsprojekt werden verschiedene Formen der marktwertbasierten Residualgewinnermittlung (Refined Economic Value Added, Residual Economic Income) sowohl bezogen auf ihren Informationsgehalt als auch auf ihre Anreizwirkung im Kontext des Beteiligungscontrolling dem traditionell...
Persistent link: https://www.econbiz.de/10005868099
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Controllership under IFRS: Some critical observations from a German-speaking country
Weißenberger, Barbara E.; Angelkort, Hendrik; Sandt, … - Institut für Wirtschaftswissenschaft <Gießen> - 2008
With the adoption and spreading use of IFRS, controllership as part of the overallaccounting and finance function in German-speaking countries has been subject tofundamental changes. From a conceptual point of view, IFRS-based financialaccounting systems have a twofold impact on controllership:...
Persistent link: https://www.econbiz.de/10005868201
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Integration of risk controlling into controllership in Germany:Conceptual framework and empirical findings from 2003 to 2007
Weißenberger, Barbara E.; Löhr, Benjamin W.; Grzyb, Adrian - Universität <Gießen> / Professur für … - 2008
focus has been put in theory as well as practice on the conceptual designof risk management and risk controlling systems …, even though no clear concept exists up tonow on how a risk controlling should be integrated into the existing … comprehensive conceptual framework and (2) by comparing this framework to a reviewon the empirical status-quo of risk controlling …
Persistent link: https://www.econbiz.de/10005868202
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Integration of financial and management accounting systems: the mediating influence of a unified financial language on controllership effectiveness
Weißenberger, Barbara E.; Angelkort, Hendrik - Institut für Wirtschaftswissenschaft <Gießen> - 2010
To provide accounting information for management control purpose. two fundemental options exist: (a) The financial records can be used as a database for management accounting (integrated accounting sytem design), or (b) the management accounting system used by controlles can be based upon a...
Persistent link: https://www.econbiz.de/10005868213
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Stockkeeping and controlling under game theoretic aspects
Fandel, Günter; Trockel, Jan - Fernuniversität <Hagen> / Fakultät für … - 2008
The stock level in industrial companies is frequently subject of critical discussions. Material managers tendtowards high stock levels to ensure delivery and operational readiness. In contrast, controllers demand lowerstock levels to minimize the costs of capital commitment. This decision...
Persistent link: https://www.econbiz.de/10005868282