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Externe Unternehmensrechnung
Wagenhofer, Alfred - 2015 - 3., aktualisierte Aufl. 2015
- und Bewertungsgrundsätze -- Ausschüttungsbemessung -- Bilanzpolitik -- Publizität -- Wirtschaftsprüfung -- Prüferhaftung … Rechnungslegung, Ausschüttungsbemessung, Bilanzierung und Bewertung, Vorsicht, Fair Values, Bilanzpolitik, Publizität und … Bilanzpolitik Publizität Wirtschaftsprüfung Prüferhaftung und Prüfungspolitik Unabhängigkeit des Prüfers Die Autoren Prof. Dr. Ralf …
Persistent link: https://www.econbiz.de/10012508327
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Vermeidung des Earnings Management der Umsatzerlöse : Eine ökonomische Analyse der internationalen Rechnungslegungsnormen
Herold, Christian (contributor) - 2006
Aus den beträchtlichen Reaktionen des Kapitalmarkts auf Veränderungen der Umsatzerlöse von Unternehmen ergibt sich - auch aus ökonomischer Sicht - die Forderung, die einschlägigen Rechnungslegungsnormen manipulationsresistent zu gestalten. Christian Herold untersucht, unter welchen...
Persistent link: https://www.econbiz.de/10013516559
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Informationsgehalt manipulierbarer Periodenergebnisse
Wellejus, Lars Dyrskjøt (contributor) - 2008
Einführung -- Problemstellung -- Gang der Untersuchung -- Grundlagen -- Kommunikationskontext -- Entscheidungsfeld des Erstellers -- Dichotomie der Kontrahentenreaktion -- Manipulation -- Literaturüberblick -- Einperiodiger Planungshorizont -- Kalküle der Akteure -- Separation --...
Persistent link: https://www.econbiz.de/10014014638
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Accounting Choices in Family Firms : An Analysis of Influences and Implications
Ferramosca, Silvia; Ghio, Alessandro - 2018
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 the role of culture? -- 7 Conclusions.
Persistent link: https://www.econbiz.de/10013263163
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Capital Structure, Earnings Management, and Risk of Financial Distress : A Comparative Analysis of Family and Non-family Firms
Gottardo, Pietro; Moisello, Anna Maria - 2019
financial theories such as Pecking Order Theory, Trade-off Theory, and Agency Theory. The findings cast significant new light on …
Persistent link: https://www.econbiz.de/10012395947
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The Coinsurance Effect of Corporate Diversification : An Empirical Analysis of the Accounting and Economic Implications
Nußmann, Dominik - 2018
Dominik Nußmann comprehensively analyzes the coinsurance effect of corporate diversification by first providing a structured review of all relevant findings presented in the financial economics and accounting literature. Based on this review, he examines important accounting and economic...
Persistent link: https://www.econbiz.de/10012396308
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Financial Crises and Earnings Management Behavior : Arguments and Evidence Against Causality
Franceschetti, Bruno Maria - 2018
This book approaches the question of the relation between financial crises and earnings management from two philosophical perspectives: positivism and critical realism. The results obtained using the positivist approach indicate that financial crises tend to have no consistent effect on earnings...
Persistent link: https://www.econbiz.de/10012396353
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Introduction to Earnings Management
El Diri, Malek - 2018
This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory …
Persistent link: https://www.econbiz.de/10012396397
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Statutory Auditors’ Independence in Protecting Stakeholders’ Interest : An Empirical Study
Roy, Mitrendu Narayan; Saha, Siddhartha Sankar - 2018
Corporate failures and accounting scandals had shaken the foundations of investors’ confidence in the transparency, integrity and accountability of corporations and financial markets. There had also been public disquiet about the role of professional auditors and audit firms, who had been...
Persistent link: https://www.econbiz.de/10012396818
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Bank Funding, Financial Instruments and Decision-Making in the Banking Industry
Carbó Valverde, Santiago (ed.);  … - 2016
This book provides insight into current research topics in finance and banking in the aftermath of the financial crisis. Expert authors authoritatively analyse how banks finance their activities and resolve funding issues. Chapters specifically discuss financial instruments such as corporate...
Persistent link: https://www.econbiz.de/10012398192