Unternehmenssteuerung auf Basis internationaler Rechnungslegungsstandards?

Holger Kahle
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Holger Kahle: Heinrich-Heine-Universität Düsseldorf

Schmalenbach Journal of Business Research, 2003, vol. 55, issue 8, 773-789

Abstract: Summary This paper examines whether the application of international rules of accounting in consolidated financial statements advances the unity of management accounting and financial accounting and supports a value based management. It is shown that the result for the period determined by US-GAAP and IAS is afflicted with imperfections concerning both aspects. The fundamental reason for applying US-GAAP and IAS concerning the control of profit center seems to be the reduction of transaction costs.

Keywords: M41; M21; Economic Value Added; Internationale Rechnungslegung; Interne Steuerung; Kongruenzprinzip; Shareholder Value (search for similar items in EconPapers)
Date: 2003
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DOI: 10.1007/BF03372724

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