Bewertung von Fertigerzeugnissen zu Volloder Teilkosten? Ansatz von Forderungen zum Nennwert oder Barwert?

Christian Gaber ()
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Christian Gaber: IKB Deutsche Industriebank AG

Schmalenbach Journal of Business Research, 2005, vol. 57, issue 4, 325-352

Abstract: Summary Accounting measures are widely used for performance evaluation and executive compensation. This paper examines the provision of managerial investment incentives by an accounting based incentive scheme in a multiperiod agency setting. We study the properties of a full costing in comparison to a direct costing of finished goods inventories to motivate a shortsighted manager to make optimal investment decisions. Furthermore, the paper compares the incentive effects of valuing loans and receivables originated by the enterprise at amortized cost in comparison to a recognition at face value. This analysis emphasises the role of the effective interest rate method to perfectly match interest revenues with the firm’s cost of capital.

Keywords: D82; G31; M41; Contracting; Investment Incentives; Residual Income; Investitionsanreize; Lagerbewertung; Residualgewinn (search for similar items in EconPapers)
Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sjobre:v:57:y:2005:i:4:d:10.1007_bf03372769

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DOI: 10.1007/BF03372769

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