Muensteraner Schriften zur Internationalen Unternehmensrechnung – serie
Visar alla böcker i serien Muensteraner Schriften zur Internationalen Unternehmensrechnung. Handla med fri frakt och snabb leverans.
13 produkter
Fair Value Accounting
Implications for Users of Financial Statements
Inbunden, 2012
754 kr
Lägg i varukorg
Fair value accounting is viewed as a major feature of IFRS and several standards either require assets to be measured at fair value or at least provide an option to fair value measurement instead of applying historical cost. While it is argued that fair values provide more timely and relevant …
Cost Accounting in Anglophone Subsidiaries
Empirical Evidence from Germany
Inbunden, 2014
1211 kr
Lägg i varukorg
Cost accounting in Anglophone countries is in general less detailed than German cost accounting. Such cross-national differences imply a tension for Anglophone multinationals operating in Germany. These firms have to balance the group-wide application of their home-country traditions and the …
Segment Reporting under IFRS 8
Reporting practice and economic consequences
Inbunden, 2015
813 kr
Lägg i varukorg
The adoption of IFRS 8 marked a major change in the segment reporting rules under IFRS. This step, however, was heavily criticized and several questions regarding IFRS 8 still remain unanswered. Therefore, this study analyzes the impact of IFRS 8 on segment reporting practice and its economic …
Financial Reporting Quality in Emerging Economies
Empirical Evidence from Brazil and South Africa
Inbunden, 2016
1063 kr
Lägg i varukorg
Contrary to their increasingly important role in the global economy, little is known so far about the financial reporting practices in emerging economies. This study therefore analyses the financial reporting practices of listed firms in Brazil and South Africa. It also investigates the …
Integrated Reporting
Useful for investors?
Av Stefan Hannen, Peter Kajüter
Inbunden, 2017
999 kr
Lägg i varukorg
The introduction of Integrated Reporting (IR) is supposed to tackle shortcomings of corporate reporting that have been criticized for decades. The new reporting format intends to improve the understandability of corporate reports and broaden their often merely financial and backward-looking …
Cost Accounting in German Multinational Companies
An Empirical Analysis
Inbunden, 2018
928 kr
Lägg i varukorg
Cost accounting traditions differ across countries, especially between Germany and the US/UK. Consequently, multinational companies often face cross-national differences in the design of their subunits’ cost accounting systems. To improve comparability and facilitate control, multinational …
Synergy and Goodwill Controlling
Empirical Evidence on Determinants and Acquisition Performance
Inbunden, 2019
892 kr
Lägg i varukorg
As most acquisitions destroy shareholder value, this study examines the effect of synergy and goodwill controlling on acquisition success. Based on a sample of German, Austrian, and Swiss acquirer companies, a descriptive analysis presents design options for the M&A organization and related …
Preparation Processes of Nonfinancial KPIs for Management Reports
Empirical Evidence on Process Design and Determinants
Inbunden, 2019
964 kr
Lägg i varukorg
While nonfinancial key performance indicators have recently gained importance in corporate reporting, their preparation process for management reports has remained a «black box». Based on interviews with experts from various areas and hierarchical levels, the study empirically analyzes preparation …
Performance Measurement Systems
Design and Adoption in German Multinational Companies
Av Henrik Schirmacher, Westfälische Wilhelms-Universität
Inbunden, 2020
887 kr
Lägg i varukorg
Performance Measurement Systems (PMSs) are of utmost importance for multinational companies since they provide head offices with information on the subsidiaries’ performance and are expected to influence the subsidiaries’ decisions. However, despite their high importance, little is known about the …
Performance Measurement in Shared Services
Empirical Evidence from European Multinational Companies
Av Friedrich Kalden, Peter Kajüter
Inbunden, 2021
1045 kr
Lägg i varukorg
Shared Service Organizations (SSOs) are of growing relevance in research and corporate practice since they combine a number of benefits for multinational corporations, such as cost reductions and an improved risk management. However, managers voice concerns about potential negative impacts on the …
Use of Sustainability Information
Empirical Evidence from Multinational Corporations
Inbunden, 2021
799 kr
Lägg i varukorg
Sustainability management is a prime topic for multinational corporations. Achieving ambitious sustainability goals, however, is affected by how employees use sustainability information within their decision-making. Little is yet known about the use of sustainability information at multinational …
Gender Diversity Disclosure Regulation
Empirical Evidence from Germany
Inbunden, 2026
742 kr
Lägg i varukorg
Regulators increasingly use gender diversity disclosure regulations (GDDR) to promote female representation in corporate leadership positions through public pressure. Despite their far-reaching impact on corporate personnel decisions, evidence on efficacy of GDDR is limited. This study examines the …
Full IFRS and IFRS for SMEs Adoption by Private Firms
Empirical Evidence on Country Level
Av Maximilian Saucke, Peter Kajüter
Inbunden, 2015
803 kr
Tillfälligt slut
The issuance of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) in July 2009 has mixed up the bipolar financial reporting landscape between Local Generally Accepted Accounting Principles (GAAPs) and Full IFRS by adding a third dimension to …
