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Die Verwaltung von Buchhaltungsergebnissen

Die Verwaltung von Buchhaltungsergebnissen

Abderrahim Chtaoui / Mohamed Benhrimida

88,30 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2024
Materia
Gestión y técnicas de gestión
ISBN:
9786208026387
88,30 €
IVA incluido
Disponible

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Sobre IBD

Das Ziel unseres Buches besteht darin, die Theorien der Finanzliteratur zu untersuchen, um den Ursprung, die Beiträge und die Beschränkungen der Praktiken des Ergebnismanagements aus dem Blickwinkel verschiedener Theorien, hauptsächlich der Agency-Theorie und der Signaltheorie, zu verdeutlichen.Das Buch klärt die Terminologie und erstellt eine Typologie der Bilanzmanipulationen.Es schlägt einen Analyserahmen vor, der das politisch-vertragliche Modell durch psychologische Erklärungen ergänzt und die Schlüsselrolle der Manager hervorhebt.Es konzentriert sich auch auf die Wechselwirkung zwischen Anreiz- und Überwachungseffekten auf die Entscheidungen der Manager in Bezug auf Bilanzmanipulationen. Abschließend werden Modelle zur Messung der Qualität der Rechnungslegung vorgestellt.

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