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Nachrichten aus dem Gebiet der Corporate Governance sind fast täglich Bestandteil der Wirtschaftspresse. Dabei nehmen Klagen über astronomische Managementgehälter einerseits und Sorgen um die manipulationsfreie Finanzberichterstattung andererseits breiten Raum ein. Jürgen Hagmüller...
Persistent link: https://www.econbiz.de/10014014677
Die Vorstände von Aktiengesellschaften können durch Bilanzpolitik die Bemessungsgrundlage ihrer erfolgsabhängigen …
Persistent link: https://www.econbiz.de/10014425309
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
appeal for academics, managers, practitioners, and policymakers …
Persistent link: https://www.econbiz.de/10012395947
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
financial crises tend to have no consistent effect on earnings quality since managers’ earnings behavior does not differ from … on managers’ reasons for acting like an earnings manager; in conjunction with the more traditional positivist approach …
Persistent link: https://www.econbiz.de/10012396353
This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like...
Persistent link: https://www.econbiz.de/10012396397
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
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
- 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