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Sebastian Ke�le Die Messbarkeit Von Gewinnsteuerun
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eBay item number:305263765549
Item specifics
- Condition
- Book Title
- Die Messbarkeit Von Gewinnsteuerung Mit Hilfe Von Periodenabgrenz
- Title
- Die Messbarkeit Von Gewinnsteuerung Mit Hilfe Von Periodenabgrenz
- EAN
- 9783631665442
- ISBN
- 9783631665442
- Release Year
- 2015
- Release Date
- 20/12/2015
- Country/Region of Manufacture
- CH
- Genre
- Business & Finance
- Series
- Betriebswirtschaftliche Studien
- Contributor
- Wolfgang Ballwieser (Other)
- Publication Year
- 2015
- Type
- Textbook
- Format
- Hardcover
- Language
- German
- Publication Name
- Die Messbarkeit Von Gewinnsteuerung Mit Hilfe Von Periodenabgrenzungen
- Publisher
- Peter Lang Ag
- Subject
- Accounting
- Number of Pages
- 256 Pages
About this product
Product Information
Dieses Buch beschaftigt sich mit Periodenabgrenzungsmodellen (accruals models), die zur Messung von Bilanzpolitik eingesetzt werden. Bestehende Ansatze wie das Jones- oder das McNichols-Modell weisen ein Endogenitatsproblem auf, wonach die erklarenden Variablen mit dem Fehlerterm einer Regressionsschatzung korrelieren. Dieses Problem wird zum Teil durch simultane Kausalitat der Rechnungslegung hervorgerufen, die bei doppelter Buchfuhrung durch das Beruhren jeder Transaktion von mindestens zwei Konten vorliegt. Der Autor entwickelt zur Berucksichtigung dieses Aspekts ein Mehrgleichungsmodell, das auch Rechnungslegungsidentitaten erfasst. Er zeigt in einer Simulationsstudie fur Unternehmen der EU mit Daten von 1995 bis 2011 durch den Modellvergleich, dass Periodenabgrenzungsmodelle nur bedingt zur Messung von Gewinnsteuerung geeignet sind.
Product Identifiers
Publisher
Peter Lang Ag
ISBN-13
9783631665442
eBay Product ID (ePID)
227421265
Product Key Features
Publication Name
Die Messbarkeit Von Gewinnsteuerung Mit Hilfe Von Periodenabgrenzungen
Format
Hardcover
Language
German
Subject
Accounting
Publication Year
2015
Type
Textbook
Number of Pages
256 Pages
Dimensions
Volume
98
Additional Product Features
Series Title
Betriebswirtschaftliche Studien
Country/Region of Manufacture
Switzerland
Editor
Wolfgang Ballwieser
Item description from the seller
Business seller information
Value Added Tax number:
- GB 864 1548 11
Seller assumes all responsibility for this listing.
eBay item number:305263765549
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Seller Feedback (1,363,352)
a***8 (48)- Feedback left by buyer.
Past month
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Book arrived safely packaged in perfect order. Item as described, new. Thank you Rarewaves Outlet. Fascinating book, great addition to my collection. Great price. Would recommended this seller. No communication needed with seller, so don't know what to rate with regards to communication (please dont take lack of feedback on this matter as a negative). Thanks again.
e***y (243)- Feedback left by buyer.
Past month
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The blue vinyl colour is darker than in the generic picture used (see my photo of actual vinyl colour). Nevertheless, it’s still a nice package with the very nice illustration booklet inside. Delivery time is a little stretched, but with free postage and a good value package, this has to be expected (delay was probably caused by the royal mail anyway). Communication was excellent and I’m glad I made my purchase from Rarewaves Outlet. Thumbs Up!
l***2 (13)- Feedback left by buyer.
Past month
Verified purchase
Arrived early. Brand new and sealed as described. Paperwork mail packaging. One disc was dislodged during transit but no damage occurred luckily. This set has no extras just the 8 episodes. Good communication with seller. Would recommend. Thanks
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