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Rechnungslegung in wirtschaftlichen Krisenzeiten: Eine empirische Analyse der bilanzpolitischen Einflussnahme mittelstaendischer Unternehmen vor einer
Hardcover
Series: Internationale Steuerlehre, Steuerrecht Und Wirtschaftspruef, Book 10
Business GeneralEconomicsInvesting & Finance
ISBN13: 9783631714867
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Aug 15 2017
Pages: 349
Weight: 1.32
Height: 0.88 Width: 5.83 Depth: 8.27
Language: German
Wirtschaftliche Krisenzeiten können dem Management Anreize geben, die rechnungslegungsbasierte Kommunikation des Unternehmens zu beeinflussen. Die zunehmende Digitalisierung hat in den vergangenen Jahren neue Möglichkeiten für die Analyse und den Nachweis des eingesetzten bilanzpolitischen Instrumentariums eröffnet.
Der Autor führt auf Basis eines triangulatorischen Ansatzes eine umfassende Analyse der mehrperiodigen bilanzpolitischen Einflussnahme mittelständischer Unternehmen vor einer Insolvenz durch. Zu diesem Zweck erfolgt nach einer modelltheoretischen Potenzialanalyse eine qualitative und quantitative empirische Untersuchung der eingesetzten Bilanzpolitik. Die Ergebnisse der Arbeit dienen Lehrenden und Forschenden wie auch Entscheidungsträgern im deutschen Mittelstand.
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