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| Author: | Schmidt, M. |
| Title: | Ökonomische Überlegungen zur Rechnungslegungsregulierung bei Vorliegen hybrider Kooperationsformen |
| Journal: | Betriebswirtschaft
2003 : MAR/APR, VOL 63:2, p. 138-155 |
| Index terms: | Organizational structure Accounting Financial statements |
| Language: | ger |
| Abstract: | The development of hybrid forms of organization btw. market and hierarchy challenges the regulation of their representation in the periodic financial statements. Based on the neo-institutional transaction costs approach the article first explains the reasons for a development of hybrids, their key characteristics and the specific risks for individuals supplying capital to hybrids. It follows a comparative economic analysis of alternative regulations so as to capture those risks in individual and consolidated financial statements. The article further discusses options to resolve problems of a fair representation of hybrids through the disclosure of structured alliance report (original in German). |
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