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Die vorliegende Arbeit wurde vom Fachbereich Wirtschafts und Sozialwissenschaften der Unversitt Augsburg 197.70 als Dissertation angenommen, . Sie entstand im Rahmen eines am Lehrstuhl fr Betriebswirtschaftslehre. bei Professor Dr. Adolf Gerhard Coenenberg durchgefhrten Forschungsprojek tes. Der Schwerpunkt dieses Forschungsvorhabens liegt auf der empirischen. berprfung des Aussagegehalts voru Jahres abschludaten. Dies beinhaltet insbesondere zwei Schwer punkte: Zum einen mssen die Inf'ormationswirkungen aus der Verffentlichung des Jahresabschlusses auf die Bilanzadres saten berprft werden, zum anderen ist die Frag6ll zu unter suchen, inwieweit die Unternehmenslei tungen durch A.usnu, tzung gesetzlich belassener Spielrume Einflu auf die Gestaltung des Jahresabschlusses nehmen. Dieser zuletzt erwhnte A.spekt steht im Mittelpunkt der vorliegenden A.rbeit. Die Literatur nennt zahlreiche Beispiele dafr, welchen Zielen bilanzpolitische Entscheidungen dienen knnen. Eine immer wieder gemachte A.nnahme lautet, da das Management Bilanzpolitik treibt, um die Schwankungen des verffentlich ten Gewinns um einen bestimmten als normal betrachteten winn zu minimieren. Die vorliegende A.rbeit befat sich mit diesem Problemkreis. Sie enthlt neben einem berblick der bisher empirisch ana lysierten bilanzpolitischen Entscheidungen eine eigene Unter suchung des Gewinnglttungsverhaltens deutscher A.ktienge sellschaften in den_ Jahren 1967 bis 19'1L5.
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birth defects, or other reproductive harm.
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