Rechnungswesen als Messinstrument -- Das ökonomische Phänomen Goodwill -- Konvergenz des internen und externen … untersucht das ökonomische Phänomen Goodwill im Hinblick auf eine zweckadäquate Messung im wertorientierten Rechnungswesen. Der …

Structuration Theory and Management Accounting Research -- Management Accounting and Managerial Long-Term Orientation … accounting system. …

Essays on Accounting Theory in Honour of Joel S. Demski is a collection of previously unpublished essays on accounting … contributors share Professor Demski s view of accounting as the production and consumption of a very special and powerful economic … good called information. Like Professor Demski, they also prefer an economic analytic approach to accounting theory …

structured review of all relevant findings presented in the financial economics and accounting literature. Based on this review …, he examines important accounting and economic implications of the coinsurance effect by means of two comprehensive … accounting synergies which entail considerable value-enhancing potentials. Contents The Firm Characteristic of Corporate …

Management accounting has undergone significant evolution moving away from rigid budgeting programs and static output … analysis from international experts in management accounting across the contemporary focus areas …

IAS/IFRS — Veränderte Rahmenbedingungen für Bilanztheorie und Bilanzpolitik -- I. Perspektiven der externen … Rechnungslegung in Deutschland -- II. Der Shareholder Value Ansatz als Ausgangspunkt der bilanztheoretischen und bilanzpolitischen … betriebswirtschaftlichen Bilanztheorie -- III. Konzernbilanzpolitik auf der Grundlage der IAS/IFRS -- Dritter Hauptteil …

1 Introduction -- 2 The family business -- 3 Earnings management in family firms -- 4 Accounting conservatism in family … firms -- 5 Corporate disclosure in family firms -- 6 The relationship between accounting choice and family business: What is … wide range of accounting choices, including earnings management, accounting conservatism, and financial and non …

This book is designed to meet the needs of CFOs, accounting and financial professionals interested in leveraging the … power of data-driven customer insights in management accounting and financial reporting systems. While academic research in … creation from an Accounting and Finance perspective has received limited attention. The authors aim to fill this gap by …

students in the field of business administration with focus on international financial accounting Experts and managers in the … area of international financial accounting The Author Dr. Theresa Herrmann completed her doctoral study under the … supervision of Prof. Dr. Maik Lachmann at the department of financial accounting and management control at Technische Universität …