haku: @indexterm FINANCIAL SERVICES / yhteensä: 273
viite: 99 / 273
| Tekijä: | Ballwieser, W. |
| Otsikko: | Konzernrechnungslegung und Wettbewerb |
| Lehti: | Zeitschrift für Betriebswirtschaft
2002 : VOL. 72:2, p. 131-138 |
| Asiasana: | INCOMES MEASUREMENT CAPITAL COSTS FINANCIAL SERVICES |
| Kieli: | ger |
| Tiivistelmä: | The author of the article states that real competing systems of financial reporting rules cannot be ordered according to fineness or precision. The ordering needs preferences for characteristics of income measurement. Empirical studies do not show that a switch to financial reporting according to IAS or U. S. GAAP reduces capital costs. But managers may prefer systems that show profit early. The author also states that today, different systems are allowed to compete in Germany; the future development seems to be highly uncertain. The paper provides a substantial list of references on this subject. |
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