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Sebastian Ke�le Die Messbarkeit Von Gewinnsteuerung Mit Hilfe Von Per (Hardback)

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Last updated on 15 May, 2024 22:36:35 AESTView all revisionsView all revisions

Item specifics

Condition
Brand new: A new, unread, unused book in perfect condition with no missing or damaged pages. See the ...
Book Title
Die Messbarkeit Von Gewinnsteuerung Mit Hilfe Von Periodenabgrenz
Title
Die Messbarkeit Von Gewinnsteuerung Mit Hilfe Von Periodenabgrenz
Contributor
Wolfgang Ballwieser (Other)
EAN
9783631665442
ISBN
9783631665442
Genre
Business & Finance
Release Date
20/12/2015
Release Year
2015
Country/Region of Manufacture
CH
Series
Betriebswirtschaftliche Studien
Publication Year
2015
Type
Textbook
Format
Hardcover
Language
German
Publication Name
Die Messbarkeit Von Gewinnsteuerung Mit Hilfe Von Periodenabgrenzungen
Author
Sebastian Kessler
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

Author
Sebastian Kessler
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

Title_Author
Sebastian Kessler
Series Title
Betriebswirtschaftliche Studien
Country/Region of Manufacture
Switzerland
Editor
Wolfgang Ballwieser

Item description from the seller

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This vinyl is really reasonably priced and I love that it is one of the more unusual colours. It arrived well packaged, undamaged and looks as described. It arrived late, due to Royal Mail's Festive rush, but was dispatched by the seller really quickly. When I contacted them to ask where it was, they replied really quickly with a helpful solution. Such good customer service, so strongly recommend. Really happy with my purchase.

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