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Einfluss einer konservativen Rechnungslegungspolitik auf Kennzahlen zur Unternehmensbewertung

Einfluss einer konservativen Rechnungslegungspolitik auf Kennzahlen zur Unternehmensbewertung

          
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About the Book

Inhaltsangabe: Einleitung: Konservatismus in der Rechnungslegung wird in der Forschung mit immer mehr Aufmerksamkeit bedacht, da er sich allmählich in der Rechnungslegung durchsetzt und damit eine zentrale Rolle in der Rechnungslegungspolitik einnimmt. Daher dürfen vermehrte Forschungsansätze auf diesem Gebiet zu einem besseren Verständnis des Rechnungswesens insgesamt führen. Besonders kann die Frage gestellt werden, wie sich Konservatismus auf weitläufig genutzte Unternehmensbewertungsansätze auswirkt. Dieser Fragestellung soll in vorliegender Arbeit nachgegangen werden. Bisher gibt es auf diesem Gebiet noch wenige Aufsätze, die sich mit der Thematik beschäftigen. Einer der Ersten, die sich mit diesem Gegenstand theoretisch auseinander gesetzt haben, ist Xiao-Jun Zhang. Deswegen folgt meine Arbeit dessen Leitgedanken, die im Februar 2000 im Journal of Accounting and Economics veröffentlicht worden sind. Zunächst werden nachfolgend Begriffsabgrenzungen vorgenommen und Modellannahmen begründet. Im Anschluss erfolgt im theoretischen Modell und mittels einer Beispielunternehmung (Ostsee-AG) die Darstellung einer unverzerrten Rechnungslegung. Es wird im Folgenden untersucht, wie sich der Einfluss einer konservativen Rechnungslegung im theoretischen Modell und mittels einer Beispielunternehmung anhand von drei Bewertungskennzahlen darstellt. Inhaltsverzeichnis: Inhaltsverzeichnis: TabellenverzeichnisIII NotationsverzeichnisIV AbkürzungsverzeichnisV GliederungVI 1.Einleitung1 2.Begriffsabgrenzungen1 2.1Konservative Rechnungslegungspolitik1 2.2Kennzahlen zur Unternehmensbewertung2 3.Das Modell3 3.1Die betrachtete Unternehmung3 3.2Clean Surplus-Relation6 3.3Unternehmenswertwachstum6 3.4Basisgleichungen und ergänzende Restriktionen8 4.Unverzerrte Bilanzierung10 4.1Einfluss unverzerrter Bilanzierung auf Jahresabschlussdaten11 4.2Ermittlung des Unternehmenswertes bei unverzerrter Bilanzierung15 5.Konservative Bilanzierung18 5.1Einfluss konservativer Bil


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Product Details
  • ISBN-13: 9783838675701
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3838675703
  • Publisher Date: 04 Jan 2004
  • Height: 210 mm
  • No of Pages: 54
  • Series Title: German
  • Weight: 86 gr


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Einfluss einer konservativen Rechnungslegungspolitik auf Kennzahlen zur Unternehmensbewertung
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