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Erfolgsausweis deutscher Aktienkonzerne

Erfolgsausweis deutscher Aktienkonzerne

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783409182089
Condition
New
Product Description

Die Autoren gehen in einer empirischen Analyse der Frage nach, in welchem Umfang die deutsche Konsolidierungspraxis die umstrittene Gewinnausweisalternative anwendet. Zu diesem Zweck werteten sie die Einzel- und Konzernabschlsse der 100 grten Aktiengesellschaften ber einen Zeitraum von zehn Jahren aus. Die daraus gewonnenen Erkenntnisse machen deutlich, da die Ergebnisse der Untersuchung von den durch die berwiegende Literaturmeinung vertretenen Auffassungen erheblich abweichen.

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