Der Einfluss eines Aktivierungswahlrechtes für Entwicklungskosten auf Beteiligungsentscheidungen

Dirk Simons
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Dirk Simons: Universität Bielefeld

Schmalenbach Journal of Business Research, 2002, vol. 54, issue 8, 743-761

Abstract: Summary By introducing § 292a HGB the German legislative allows the application of international accepted accounting standards — as well as the application of German accounting standards — in consolidated financial statements. In the paper it is analysed, whether the parallel existence of international and German accounting standards has an implication on the firm’s possibilities to acquire equity. Given the firm’s opportunity to choose between several accounting standards, the distribution of profits is influenced by the firm’s choice. With a game-theoretical approach it is analysed whether the potential shareholder’s decision on the amount of the capital contribution varies with the feasible set of standards. In detail, capital contributions to R&D-projects will be considered, when there is the opportunity either to capitalize or to expense the project cost completely.

Keywords: C72; G31; M41 (search for similar items in EconPapers)
Date: 2002
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DOI: 10.1007/BF03372694

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