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Fair value accounting und Information des Markts

Author

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  • Thomas Schildbach

    (Lehrstuhl für BWL mit Schwerpunkt Accounting and Auditing der Universität Passau, im Ruhestand)

Abstract

Zusammenfassung Fair value accounting kann Märkte und Marktteilnehmer schwerlich informieren. Weder die Preise auf aktiven Märkten noch dortige Erwartungen und Bewertungsmodelle vermitteln neues Wissen, da sie ohnehin allen zugänglich sein sollen. Auch die in der Wirtschaft realisierten asset-Kombinationen müssen bekannt sein, um fair values einzelner assets zu bestimmen, die anteilige Synergien beinhalten oder highest and best use entsprechen. Soweit die Beiträge des Markts zur Wertermittlung lückenhaft bleiben oder nicht wirtschaftlich erschließbar sind, müssen sie durch Ermessen ersetzt werden. Angesichts riesiger Spielräume und starker Anreize, diese bilanzpolitisch zu nutzen, führt das zu äußerst fragwürdigen Vermögensdarstellungen.

Suggested Citation

  • Thomas Schildbach, 2012. "Fair value accounting und Information des Markts," Schmalenbach Journal of Business Research, Springer, vol. 64(5), pages 522-535, August.
    • Handle: RePEc:spr:sjobre:v:64:y:2012:i:5:d:10.1007_bf03373700
    DOI: 10.1007/BF03373700
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    References listed on IDEAS

    as
    1. Shleifer, Andrei, 2000. "Inefficient Markets: An Introduction to Behavioral Finance," OUP Catalogue, Oxford University Press, number 9780198292272, Decembrie.
    2. Robert J. Shiller, 2003. "From Efficient Markets Theory to Behavioral Finance," Journal of Economic Perspectives, American Economic Association, vol. 17(1), pages 83-104, Winter.
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    More about this item

    Keywords

    M41;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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