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Sebastian Ke�le Die Messbarkeit Von Gewinnsteuerun g Mit Hilfe Von Per (Hardback)
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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
- 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
- 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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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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