search query: @author Ordelheide, D. / total: 5
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| Author: | Ordelheide, D. |
| Title: | Konzernerfolgskonzeptionen und Risikokoordination. |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1987 : VOL. 39:11, p. 975-986 |
| Index terms: | ASSOCIATED COMPANIES SUCCESS COMPANY REPORTS COMMERCIAL LAW TAX LAW |
| Language: | ger |
| Abstract: | The investigation about results at a single enterprise that aim at taxing, pay-out estimation and publicity are based on the same result concept with all its differences in detail. At concerns the results concepts for these three aims are basically different. The question is, what the difference is between the three concepts at the coordination of concern-typical risks. The results of the investigation may give the concern a homogeneous result concept on base of the unified theory. It seems that the differences are not based on a considered plan of the legislative power, but they have developed uncoordinated in the legislative process. |
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