Komplexitaetszunahme in der Finanzberichterstattung nach IFRS?: Eine theoretische und empirische Analyse ebook

$95.00

Die IFRS-Rechnungslegung sieht sich derzeit mit dem Vorwurf einer zunehmenden Komplexit�t konfrontiert. Neben der DPR und dem IDW �u�ern sich auch Stimmen in der Literatur kritisch in diese Richtung. Gleichwohl ist dieser allgegenw�rtige Eindruck noch f�r zu wenige Jahre mit zu wenig origin�ren empirischen Daten belegt. Dieses Forschungsdefizit versucht der Autor zu beheben. Er widmet sich der Entwicklung einer Theorie von Komplexit�t in der Rechnungslegung anhand der Systemtheorie. Auf Basis eines Systematisierungsversuchs findet eine empirische Untersuchung einer Komplexit�tszunahme in der IFRS-Rechnungslegung statt. Additional ISBNs 9783653972474, 9783653972481Komplexitaetszunahme in der Finanzberichterstattung nach IFRS?: Eine theoretische und empirische Analyse 1st Edition is written by Patrick Kuschel and published by Peter Lang Gmb H, Internationaler Verlag der Wissenschaften. ISBNs for Komplexitaetszunahme in der Finanzberichterstattung nach IFRS? are 9783653054705, 3653054702 and the print ISBNs are 9783631659878, 3631659873. Additional ISBNs include 9783653972474, 9783653972481.

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Die IFRS-Rechnungslegung sieht sich derzeit mit dem Vorwurf einer zunehmenden Komplexit�t konfrontiert.

Neben der DPR und dem IDW �u�ern sich auch Stimmen in der Literatur kritisch in diese Richtung. Gleichwohl ist dieser allgegenw�rtige Eindruck noch f�r zu wenige Jahre mit zu wenig origin�ren empirischen Daten belegt. Dieses Forschungsdefizit versucht der Autor zu beheben. Er widmet sich der Entwicklung einer Theorie von Komplexit�t in der Rechnungslegung anhand der Systemtheorie. Auf Basis eines Systematisierungsversuchs findet eine empirische Untersuchung einer Komplexit�tszunahme in der IFRS-Rechnungslegung statt. Additional ISBNs 9783653972474, 9783653972481Komplexitaetszunahme in der Finanzberichterstattung nach IFRS?: Eine theoretische und empirische Analyse 1st Edition is written by Patrick Kuschel and published by Peter Lang Gmb H, Internationaler Verlag der Wissenschaften. ISBNs for Komplexitaetszunahme in der Finanzberichterstattung nach IFRS? are 9783653054705, 3653054702 and the print ISBNs are 9783631659878, 3631659873. Additional ISBNs include 9783653972474, 9783653972481.