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Eine empirische Analyse politischer Stellungnahmen zur Fair-Value-Bilanzierung während und im Nachklang der Finanzkrise

Eine empirische Analyse politischer Stellungnahmen zur Fair-Value-Bilanzierung während und im Nachklang der Finanzkrise

          
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About the Book

Masterarbeit aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Universität Mannheim, Sprache: Deutsch, Abstract: Durch die globale Finanzkrise der Jahre 2008 und 2009 und den damit assoziierten Problemen und Zusammenbrüchen diverser Finanzinstitutionen in den USA und auf internationaler Ebene ist Fair-Value ins Blickfeld einer kontroversen Debatte gerückt. Bei-spiele für bedeutende amerikanische Geschäfts- und Investmentbanken, die im Rahmen der Rezession Insolvenz anmelden mussten beziehungsweise von Wettbewerbern übernommen wurden, sind unter anderem Bear Stearns, Lehman Brothers, Washington Mutual, Merrill Lynch und Wachovia. Auch im internationalen Raum führte die Finanzkrise zu erheblichen Problemen bei ABN AMRO, Dexia und Hypo Real Estate oder im Fall von Northern Rock gar zum Konkurs. Kritiker der Zeitwertmethode argumentieren, dass die Fair-Value-Vorschriften für Krisenzeiten nicht nur ineffektiv waren, sondern aufgrund von signifikanten Abschreibungen den Zusammenbruch einiger der genannten Finanzinstitutionen induzierten. Im Gegensatz dazu sehen Befürworter die Zeitwertbilanzierung zu Unrecht in der Kritik und ergo als Opfer der Finanzkrise an. Da die potenziellen Entstehungsgründe der Krise ein Politikum darstellen und insbesondere seitens des Finanzsektors ein immenser Einfluss auf Regierungsvertreter zum unverzüglichen Handeln ausgeübt wurde, ist Fair-Value sowohl im angloamerikanischen wie auch im internationalen Raum zunehmend in den Fokus politischer Entscheidungsträger und Regulierungsbehörden geraten. Folglich sahen sich diese gezwungen, die Zweckmäßigkeit der Regelungen zu überdenken, sodass erheblicher Druck auf internationale Standardsetzer ausgeübt wurde, bestehende Fair-Value-Standards zu novellieren. Die vorliegende Arbeit setzt sich dabei das Ziel, die stattgefundene Fair-Value-Diskussion anhand von politischen Statements empirisch abzubilden. In diesem Zusammenhang stellt sich zum einen die Fra


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Product Details
  • ISBN-13: 9783656318989
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3656318980
  • Publisher Date: 26 Nov 2012
  • Height: 210 mm
  • No of Pages: 104
  • Series Title: German
  • Weight: 145 gr


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Eine empirische Analyse politischer Stellungnahmen zur Fair-Value-Bilanzierung während und im Nachklang der Finanzkrise
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Eine empirische Analyse politischer Stellungnahmen zur Fair-Value-Bilanzierung während und im Nachklang der Finanzkrise

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