£54.18

Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften Der Management Approach in der IFRS-Rechnungslegung: Implikationen fuer Unternehmen und Investoren: 6 (Münsteraner Schriften Zur Internationalen Unternehmensrechnung)

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Description

Die Verwendung von Controllinginformationen in der externen Finanzberichterstattung wird als Management Approach bezeichnet. Sie hat in den letzten Jahren zunehmend Einzug in die IFRS erhalten. In diesem Buch werden das Konzept des Management Approach umfassend analysiert und anhand von zwei empirischen Studien Implikationen für Unternehmen und für Investoren aufgezeigt. Die Befunde zeigen Veränderungen im Arbeitsprofil und bei den Kommunikationsprozessen zwischen den beteiligten Akteuren sowie positive Auswirkungen auf die Entscheidungsnützlichkeit der Abschlussinformationen.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
06 September 2012
Listed Since
25 September 2012

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