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F&e-Bilanzierung ALS Einflußfaktor Der F&e-Freudigkeit

F&e-Bilanzierung ALS Einflußfaktor Der F&e-Freudigkeit


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About the Book

Vor dem Hintergrund der hohen Bedeutung von Forschungs- und Entwicklungsaktivitäten für die internationale Wettbewerbsfähigkeit der Unternehmen liegt auch auf den Rechnungslegungsnormen Verantwortung, sich zumindest als nicht innovationsfeindlich zu erweisen. Die Arbeit untersucht für börsennotierte Unternehmen, ob das nach HGB für einen Großteil der F&E-Ausgaben bestehende Aktivierungsverbot innovationsfeindlich ist und ob von einer Aktivierung von F&E-Ausgaben ein Beitrag zur F&E-Freudigkeit zu erwarten wäre. Die Untersuchung beinhaltet die Analyse einer Fülle von einschlägigen empirischen Studien aus dem Ausland sowie ein analytisches Modell zur Quantifizierung von Investitionswirkungen. Das Aktivierungsverbot für F&E-Ausgaben erweist sich nicht allgemein als innovationsfeindlich. Es zeigt sich, daß hier verschiedene Differenzierungen vorzunehmen sind.
About the Author: Der Autor: Jakob Schröder wurde 1970 in München geboren. Von 1989 bis 1996 studierte er Maschinenwesen an der Technischen Universität München und Betriebswirtschaftslehre an der Universität München. Er war von 1997 bis 2000 Doktorand am Seminar für Rechnungswesen und Prüfung der Universität München bei Professor Wolfgang Ballwieser.

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Product Details
  • ISBN-13: 9783631379998
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 148 mm
  • ISBN-10: 3631379994
  • Publisher Date: 20 Nov 2001
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 192
  • Series Title: Betriebswirtschaftliche Studien
  • Weight: 270 gr

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F&e-Bilanzierung ALS Einflußfaktor Der F&e-Freudigkeit
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F&e-Bilanzierung ALS Einflußfaktor Der F&e-Freudigkeit
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