Ein Pc-Gestuetztes Modell Zur Ergebnis- Und Finanzorientierten Bewertung Von Marktanteilsstrategien.
The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The auth...
The thesis empirically investigates two conflicting views on the accounting treatment of R&D outlays according to IAS 38. Proponents of a capitalization of R&D outlays argue that this accounting policy provides relevant information to investors. I...