Title
Bilanzpolitik deutscher Aktiengesellschaften: Empirische Analysen des Gewinnglttungsverhaltens (Betriebswirtschaftliche Beitrge,,Used
Delivery time: 8-12 business days (International)
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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Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
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Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
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Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.
We accept payments with :
Visa, MasterCard, American Express, Paypal, Shopify Payments, Shop Pay and more.