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Rechnungslegung Der Unternehmen Und Kapitalmarkt Aus Informationsökonomischer Sicht
Paperback
Series: Physica-Schriften Zur Betriebswirtschaft, Book 37
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ISBN10: 3790805556
ISBN13: 9783790805550
Publisher: Physica-Verlag
Published: Aug 26 1991
Pages: 418
Weight: 1.52
Height: 0.89 Width: 6.69 Depth: 9.61
Language: German
ISBN13: 9783790805550
Publisher: Physica-Verlag
Published: Aug 26 1991
Pages: 418
Weight: 1.52
Height: 0.89 Width: 6.69 Depth: 9.61
Language: German
Die Arbeit untersucht die Auswirkungen von Jahresabschlu informationen auf die Wohlfahrt der Kapitalgeber eines Unternehmens. Zunächst geht es hier um die Frage, unter welchen Bedingungen öffentliche Informationen den Investoren am Kapitalmarkt bessere Dispositionen ermöglichen. Zudem wird berücksichtigt, inwieweit die Bereitstellung öffentlicher Informationen zu einer Einsparung privater Informationsbeschaffungskosten beitragen kann. Im Rahmen dieser Fragestellung kann ein eindeutiges Urteil über den volkswirtschaftlichen Wert von Jahresabschlu informationen nur unter sehr speziellen Konstellationen gefällt werden. Die Rechnungslegung liefert natürlich auch Informationen zur Kontrolle der Unternehmensleitung. Der theoretische Bezugsrahmen, in dem die Kontrollfunktion der Rechnungslegung untersucht wird, ist die Principal-Agent-Theorie sowie die Signalling-Theorie. Es zeigt sich, da Rechnungslegungsinformationen im allgemeinen von Vorteil sind. Daneben wird auch gefragt, inwieweit Bilanzierungswahlrechte zulässig sein sollen. Im Gegensatz zu der festgefügten Ansicht, da die Existenz solcher Wahlrechte die Kontrollfunktion der Rechnungslegung beeinträchtige, kommt die Analyse zu dem Ergebnis, da der Verzicht auf enggefa te Bilanzierungsvorschriften den Nutzen der Rechnungslegung erhöhen kann. Die Arbeit liefert somit einen Beitrag zu der Frage, in welchem Ausma die Rechnungslegung von Unternehmen durch gesetzliche Vorschriften reglementiert bzw. inwieweit dies der Privatautonomie der Beteiligten überlassen werden soll.
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