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Going Concern Opinion, Managementkompetenz und Insolvenzwahrscheinlichkeit

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Springer Nature
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N/A
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GTIN
9783658271268
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New
Product Description

Matthias Heinrichs untersucht, inwiefern bei Going Concern-modifizierten Besttigungsvermerken abhngig von der Kompetenz des Managements reflexive, d.h. selbsterfllende (self-fulfilling) oder selbstzerstrende (self-defeating) Prognoseeffekte auftreten. Der Autor stellt zunchst die wesentlichen konzeptionellen und normativen Rahmenbedingungen und Erkenntnisse vorangegangener Studien dar. Im Rahmen einer empirischen Untersuchung kann erstmalig gezeigt werden, dass sich ein bei mittlerer Managementkompetenz bestehender Selbsterfllungseffekt mit abnehmender Managementkompetenz vergrert. Die Untersuchung beleuchtet diesen Zusammenhang auch im Kontext von Handlungsspielraum und fremdfinanzierungsbedingten Agency-Problemen.

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