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Bilanzpolitik Deutscher Aktiengesellschaften

Bilanzpolitik Deutscher Aktiengesellschaften


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About the Book

Die vorliegende Arbeit wurde vom Fachbereich Wirtschafts- und Sozialwissenschaften der Unäversität Augsburg 197.70 als Dissertation angenommen, . Sie entstand im Rahmen eines am Lehrstuhl für Betriebswirtschaftslehre. bei Professor Dr. Adolf Gerhard Coenenberg durchgeführten Forschungsprojek- tes. Der Schwerpunkt dieses Forschungsvorhabens liegt auf der empirischen. Überprüfung des Aussagegehalts voru Jahres- abschlußdaten. Dies beinhaltet insbesondere zwei Schwer- punkte: Zum einen müssen die Inf'ormationswirkungen aus der Veröffentlichung des Jahresabschlusses auf die Bilanzadres- saten überprüft werden, zum anderen ist die Frag6ll zu unter- suchen, inwieweit die Unternehmenslei tungen durch A.usnu, tzung gesetzlich belassener Spielräume Einfluß auf die Gestaltung des Jahresabschlusses nehmen. Dieser zuletzt erwähnte A.spekt steht im Mittelpunkt der vorliegenden A.rbeit. Die Literatur nennt zahlreiche Beispiele dafür, welchen Zielen bilanzpolitische Entscheidungen dienen können. Eine immer wieder gemachte A.nnahme lautet, daß das Management Bilanzpolitik treibt, um die Schwankungen des veröffentlich- ten Gewinns um einen bestimmten als normal betrachteten - winn zu minimieren. Die vorliegende A.rbeit befaßt sich mit diesem Problemkreis. Sie enthält neben einem Überblick der bisher empirisch ana- lysierten bilanzpolitischen Entscheidungen eine eigene Unter- suchung des Gewinnglättungsverhaltens deutscher A.ktienge- sellschaften in den_ Jahren 1967 bis 19'1L5.


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Product Details
  • ISBN-13: 9783409162210
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1979 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 12 mm
  • Weight: 403 gr
  • ISBN-10: 3409162216
  • Publisher Date: 01 Jan 1979
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 194
  • Series Title: Betriebswirtschaftliche Beiträge
  • Sub Title: Empirische Analysen Des Gewinnglättungsverhaltens
  • Width: 170 mm


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