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Bilanzpolitik während der Covid-19-Pandemie. Eine empirische Untersuchung US-amerikanischer Unternehmen

Bilanzpolitik während der Covid-19-Pandemie. Eine empirische Untersuchung US-amerikanischer Unternehmen

          
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About the Book

Bachelorarbeit aus dem Jahr 2021 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,2, Hochschule Bremen, Sprache: Deutsch, Abstract: Im Detail wird sich in dieser Thesis mit der Frage beschäftigt, wie Unternehmen in den USA ihre Bilanzierungspraktiken in Form von Bilanzpolitik aufgrund der Covid-19-Pandemie angepasst haben. Dabei wird analysiert, ob sich Unterschiede zwischen Branchen zeigen, die durch die Pandemie besonders stark betroffen waren und Branchen, die aus der Veränderung des Konsumverhaltens profitiert haben. In diesem Kontext wird die folgende Hypothese untersucht: H0: Rückläufige Umsätze aufgrund einer Krisensituation sind ein Auslöser für eine Erhöhung von Bilanzpolitik in einem Unternehmen. Die Untersuchung der Veränderung der Bilanzpolitik wird sich dabei an dem Modell von Leuz et al. orientieren, in welchem vier Maße definiert wurden, mit denen die Stärke von Bilanzpolitik gemessen werden kann. Darauf aufbauend wird ein Zusammenhang zwischen den Ergebnissen der Maße und der Veränderung der Umsatzerlöse im Pandemiejahr 2020 zum Jahr 2019 untersucht. Hierzu wird eine univariate Regressionsanalyse durchgeführt. Inhaltlich wird in dieser Arbeit zunächst die Referenzstudie von Leuz et al. auf der die empirische Untersuchung beruht vorgestellt. Anhand von weiteren Arbeiten, die die Forschungsmethode von Leuz et al. reproduziert haben, soll darauffolgend die Relevanz der Arbeit für die Wissenschaft aufgezeigt werden. Die Ausarbeitung beschäftigt sich im dritten Kapitel mit sozialökonomischen Konzepten anhand derer die Ausübung von Bilanzpolitik erklärt werden kann. Im vierten Kapitel werden die verwendeten Daten sowie die Methodik der empirischen Untersuchung vorgestellt. Anhand der zuvor erläuterten Theorien werden die Ergebnisse der empirischen Untersuchung im fünften Kapitel interpretiert, um darauf aufbauend eine Diskussion durchzuführen. Hierbei werden die zuvor dargestellten Theorien mit den Ergebnissen der empirischen Untersuc


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Product Details
  • ISBN-13: 9783346550347
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 58
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3346550346
  • Publisher Date: 20 Dec 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 86 gr


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