Compliance with prevailing accounting standards is induced if the expected disadvantage due to sanctions imposed if non …-compliance is detected outweighs the advantage of non-compliant accounting choices.(...) …

During the last years issues of strategic management accounting have received widespread attention in the accounting … the most prominent approaches of strategic management accounting, i.e., Target Costing. First, the relationship between … more „strategic“ is the firm´s cost function, the less valid is „strategic“ management accounting in terms of the usual way …

Der Autor gibt einen Überblick über das externe Rechnungswesen von Leasinggesellschaften und zeigt auf, wie diese im …

mostly due to an increase in accounting and legal fees. Because of the fixed-cost character of this component cost, smaller … compensate anymore for the increase in non-underwriting expenses (i.e., accounting and legal fees). Therefore, the positive …

, leverage, accounting uniformity, andtotal R&D) that are indicative for managers’ opportunistic behavior. …