Jahresabschlu Und Information
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Jahresabschlu Und Information
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Author : Gerrit Volk
language : de
Publisher: Springer-Verlag
Release Date : 2013-03-07
Jahresabschlu Und Information written by Gerrit Volk and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-07 with Business & Economics categories.
Durch das Ende 1985 verabschiedete Bilanzrichtlinien-Gesetz haben sich die Anforderungen an den Jahresabschluß der Kapitalgesellschaften grundlegend geändert. Erstmals werden alle Kapitalgesellschaften rechtsformunabhängig gleich behandelt. Die Arbeit beschäftigt sich mit der ökonomischen Analyse dieser Änderungen und setzt sich mit der Informationsfunktion des Jahresabschlusses nach neuem Recht aus Sicht der Jahresabschlußadressaten auseinander. Aus diesem Blickwinkel werden die zahlreichen formalen Wahlrechte kritisch gewürdigt. Abschließend werden die ersten, freiwillig nach neuem Recht aufgestellten Jahresabschlüsse dahingehend untersucht, inwieweit in der Bilanzierungspraxis von den formalen Wahlrechten Gebrauch gemacht wird.
Informationspolitik Im Jahresabschlu
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Author : Alfred Wagenhofer
language : de
Publisher: Springer-Verlag
Release Date : 2013-03-07
Informationspolitik Im Jahresabschlu written by Alfred Wagenhofer and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-07 with Business & Economics categories.
Dieses Buch untersucht die Informationspolitik von Unternehmen in Jahresabschlüssen anhand eines spieltheoretischen Modells mit asymmetrischer Information. Die Ausweisstrategien der Unternehmen sind abhängig von den strategischen Schlußfolgerungen der Bilanzadressaten aufgrund der jeweiligen Ausweisentscheidungen. Diese Methode wie auch die Ergebnisse sind in der deutschsprachigen Literatur zum Rechnungswesen neu. Das Buch bietet eine in sich geschlossene und umfassende Darstellung von Einflußgrößen auf die Informationspolitik. Es analysiert die Auswirkungen von Informationskosten, Ausweiskosten, Konkurrenzgefahr, Kosten zur Gewährleistung der Richtigkeit der Information, Verpflichtungen zu einem bestimmten Ausweisverhalten, von Verträgen und naiven Verhaltensweisen. Ein zweiter Teil widmet sich der Anwendung der Ergebnisse der modelltheoretischen Analyse. Für die Unternehmensseite wird eine empirische Untersuchung des freiwilligen Ausweisverhaltens von 351 österreichischen Aktiengesellschaften vorgenommen, in der die theoretisch abgeleiteten Ergebnisse getestet werden. Aus der Sicht der Bilanzadressaten wird eine "strategische Bilanzanalyse" anhand von Beispielen gezeigt. Die Grundidee dabei ist, daß der externe Bilanzanalytiker auch bei Nichtausweis einer bestimmten Information Schlüsse auf sie ziehen kann. Die Arbeit wurde mit dem Walther-Kastner-Preis 1990 ausgezeichnet.
Das Betriebliche Rechnungswesen Als Informationsinstrument
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Author : Alexander Bracko
language : de
Publisher: GRIN Verlag
Release Date : 2022-09-12
Das Betriebliche Rechnungswesen Als Informationsinstrument written by Alexander Bracko and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-09-12 with Business & Economics categories.
Akademische Arbeit aus dem Jahr 2022 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: sehr gut, , Veranstaltung: Selbststudium, Sprache: Deutsch, Abstract: Die Zielsetzung dieser Arbeit ist, das betriebliche Rechnungswesen als Informationsinstrument darzustellen, das für die umfassende und korrekte Informationserfassung, -aufbereitung und -weitergabe verantwortlich ist. Es soll die unternehmerische Wichtigkeit und Nützlichkeit für den internen Informationsadressaten, das Management und für seine Planungs-, Kontroll- und Dokumentationsprozesse dargestellt werden. Ebenso sollen die externen Informationsadressaten mit der Umsetzung ihrer Informationsbedürfnisse geschildert werden. Mit dieser Zielformulierung sollen die folgenden Leitfragen beantwortet werden: Wie erfüllt das Rechnungswesen seine Unternehmensaufgabe bezüglich der internen und externen Informationsadressaten? Wie werden Informationen und Daten dokumentiert und geordnet und wie werden mit Berechnungen Aussagen und neue Ergebnisse über die Betriebsprozesse erzielt? Welchen Beitrag leisten die erhaltenen Ergebnisse zu den weiteren unternehmerischen Aufgaben und Pflichten? Welche Informationen sind für die externen Adressaten von Bedeutung?
Typen Des Betrieblichen Investitionsverhaltens
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Author : Hans Kellermann
language : de
Publisher:
Release Date : 1979
Typen Des Betrieblichen Investitionsverhaltens written by Hans Kellermann and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with categories.
Making Sense Of Accounting Information
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Author : Leon Haller
language : en
Publisher:
Release Date : 1985
Making Sense Of Accounting Information written by Leon Haller and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Corporation reports categories.
Accounting Information For Business Decisions
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Author : Billie Cunningham
language : en
Publisher: Cengage AU
Release Date : 2020-11-03
Accounting Information For Business Decisions written by Billie Cunningham and has been published by Cengage AU this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-11-03 with Business & Economics categories.
Accounting Information for Business Decisions is a business-focused introduction to Accounting for all students - not just those intending to be Accounting majors. Lead students through the real-world business cycle and how accounting information informs decision-making. Departing from the traditional approach taken by other introductory accounting textbooks, students apply both managerial and financial approaches within the topics examined in each chapter, to see the direct impact that Managerial Accounting decisions make on the Financial Accounting processes (and vice versa). The conversational writing engages students in the theoretical content and how it applies to contemporary real-world scenarios. Students follow a retail coffee business in the relatable Cafe Revive running case study integrated into every chapter, to learn about applying accounting issues in the real world. Premium online teaching and learning tools are available on the MindTap platform. Learn more about the online tools cengage.com.au/mindtap
Financial Information Analysis
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Author : Philip O'Regan
language : en
Publisher: Routledge
Release Date : 2015-10-16
Financial Information Analysis written by Philip O'Regan and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-16 with Business & Economics categories.
The accounting landscape shifted following the era of global financial crisis and accounting information continues to play a vital role. Philip O’Regan’s authoritative textbook provides readers with the tools and techniques to fruitfully analyse accounting and financial data. Updated to reflect changes in corporate governance, regulatory frameworks and new forms of IFRS, the text continues to shed light on the growing emphasis placed on the role of accounting information in formulating financial strategy. Features which add value to this third edition of Financial Information Analysis include case studies in every chapter with numerous supporting articles from the major financial presses, questions for review, and a comprehensive companion website. This essential textbook is core reading for advanced undergraduate and postgraduate students of finance and accounting.
Knowledge Creation
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Author : Waymond Rodgers
language : en
Publisher: Nova Science Publishers
Release Date : 2016
Knowledge Creation written by Waymond Rodgers and has been published by Nova Science Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Corporations categories.
Financial statement analysis involves an understanding of an entity by applying analytical techniques to its accounting numbers. However, financial statement analyses are going through a transformation similar to the manufacturing age changing to information centered orientation. That is, it is no longer sufficient to understand the tools for analysing financial accounting information. Other types of relevant information that are not directly captured by financial statement information have a profound effect on creditors, investors, reporting bureaus, governmental agencies and regulators. This text differs from other financial statement textbooks in that it not only takes the traditional analysis of financial information, but also management and economic information that is not directly measurable or easily derived from financial accounting reports. Further, this textbook emphasises the measurement and valuation of brand, sustainability, ethical systems and trusts systems. Moreover, this text also differs in that it provides a modeling viewpoint of information analysis linked with decision makers perception and judgments before arriving at a decision. The modeling perspective enhances financial statement analysis by: 1. Including not only financial information, but also management and economic information; 2. Combining the passive tools used in investment and financial analysis (eg: ratio analysis) with individuals framing of the problem (perception) and analysis (judgment) before arriving at a decision; 3. Viewing information analysis through a camera lens reinforced by a basic two stage modeling approach in order to support decisions regarding a particular course of action to implement. Further, this text transforms what other financial statement analysis textbooks emphasise as an input-output and static analysis approach to a more dynamic and process approach. In addition, this textbook divulges from a financial analysis viewpoint to a knowledge creation perspective. This new knowledge creation perspective is intended for upper level undergraduates and graduate students, such as accounting, economic, finance, information systems, marketing, organisational behavior students, and psychology and sociology students. In addition, this book can be beneficial to government, non-profit and business oriented individuals.
Financial And Nonfinancial Information In Interim Reports
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Author : Hannu Schadewitz
language : en
Publisher: LAP Lambert Academic Publishing
Release Date : 2009-05-28
Financial And Nonfinancial Information In Interim Reports written by Hannu Schadewitz and has been published by LAP Lambert Academic Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-05-28 with categories.
This study examines the determinants and implications of the information disclosed in interim reports. Nine classes of determinants of disclosure are derived: governance structure, business risk, market risk, capital structure, stock valuation, firm growth, growth potential, firm size, and yearly dichotomy variables for the legislative climate. Two index classes measure disclosure: overall, including both mandatory and voluntary disclosures; and purely voluntary disclosures. Besides the year, overall disclosure is related to the business risk, growth potential, and firm size. In addition to these, a firm's governance structure is significant in the purely voluntary context. In the implications part of the study, the markets' assessment was analyzed via cumulative abnormal returns, earnings response coefficients, and bid-ask spreads. The principal finding is that disclosure enhances the communication of earnings information to the market. This is particularly evidenced when the level of disclosure is as expected. The results add to the existing understanding of determinants and the use of accounting information.
Grundwissen Fachwirte Fachkaufleute Betriebswirte
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Author : Oliver Graf
language : de
Publisher:
Release Date : 2003
Grundwissen Fachwirte Fachkaufleute Betriebswirte written by Oliver Graf and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with categories.
