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Brunnermeier, Markus K.; Parker, Jonathan A. - 2002

This paper introduces a tractable, structural model of subjective beliefs. Since agents that plan for the future care about expected future utility flows, current felicity can be increased by believing that better outcomes are more likely. On the other hand, expectations that are biased towards...

Persistent link: https://www.econbiz.de/10009440446

Consolidation, market power and cost economies in the banking industry: empirical evidence from Argentina

Delfino, Mar?a Eugenia - 2002

The Argentine banking industry has experienced increasing consolidation during the last decade. On the one hand, it can be argued that this has resulted from cost economies, perhaps associated with technical change. But on the other, it can also be argued that increased concentration in this...

Persistent link: https://www.econbiz.de/10009485026

IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?

Henselmann, Klaus; Klein, Martin; Wiese, Maren - 2010

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …

Persistent link: https://www.econbiz.de/10010300366

Zur Ideengeschichte von Buchführung, Kostenrechung und Controlling vor dem Hintergrund ihres historischen Kontexts

Göthlich, Stephan E. - 2007

This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …

Persistent link: https://www.econbiz.de/10011558823

Wer kooperiert im DAX? Erkenntnisse aus der Buchhaltung: Eine Analyse des Status Quo der kooperationsbezogenen Rechnungslegung von Unternehmen des deutschen Prime Standard

Wolf, Robin Paul - 2018

and theoretical aspects of accounting being used to argue for a lack of transparency. However, for purposes of empirically … understanding and nurtures fears on qualitative risks in cooperative accounting. The results indicate a number of possible avenues …

Persistent link: https://www.econbiz.de/10011871473

Prozess-Wertschöpfung - Neukonzeption eines Modells für die Analyse und Bewertung

Finkeißen, Alexander - 1999

Wenn Unternehmen ihre Geschäftsprozesse auf die Erreichung strategischerWettbewerbsvorteile ausrichten wollen, dürfen sie nicht nur Kosten senken,sondern müssen die Prozesse auf die Kunden und die Unternehmenszieleausrichten. Dafür ist es notwendig, ihre Wertschöpfung zu ermitteln....

Persistent link: https://www.econbiz.de/10009467510

Bilanzierung von Spielerwerten im deutschen Profi-Fußball – Eine kritische Analyse der handelsrechtlichen Vorschriften

Ludwigs, Malte - In: Junior Management Science (JUMS) 7 (2022) 4, pp. 1147-1163

sheet of the clubs. However, proper accounting and valuation of player assets entails some ambiguities and problems in the … context of accounting. The aim of the present work is to illustrate the accounting treatment of a player transfer in … accordance with the provisions of the German Commercial Code. Furthermore, it is considered to what extent the accounting …

Persistent link: https://www.econbiz.de/10014528879