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Durchbrechungen des Kongruenzprinzips und Residualgewinne - Broken Link Between Accounting and Finance?

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Author Info
Krotter, Simon
Abstract

Ziel des vorliegenden Beitrags ist es, die Auswirkungen von Kongruenzdurchbrechungen auf die Bewertung, Vorteilhaftigkeitsprüfung und Performance-Messung mit buchwertbasierten Residualgewinnen zu bestimmen. Wir wählen dazu folgendes Vorgehen: Kapitel II stellt die Wirkungsweise des Kongruenzprinzips zur Erzielung von Barwertkompatibilität buchwertbasierter Residualgewinne vor. Kapitel III definiert Kongruenzdurchbrechungen bzw. dirty surplus accounting und beschreibt deren Auftreten in den gängigen Rechnungslegungssystemen. Kapitel IV stellt den Kern der Untersuchung dar und zeigt zunächst anhand von Fallbeispielen die aus Kongruenzdurchbrechungen resultierenden Verzerrungen. Diese werden schließlich formalisiert und Ansätze zu deren Korrektur vorgeschlagen. Kapitel V geht der Frage nach, ob dirty surplus accounting den "link between accounting and finance" brüchig werden läßt. Wir werden sehen, daß Kongruenzdurchbrechungen für die empirische Anwendung von Residualgewinnen weit weniger Gefahren bergen, als man zunächst anzunehmen geneigt ist. Kapitel VI faßt zusammen.

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Paper provided by University of Regensburg, Department of Economics in its series Regensburger Diskussionsbeiträge zur Wirtschaftswissenschaft with number 411.

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Date of creation: 04 Apr 2006
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Handle: RePEc:bay:rdwiwi:638

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Related research
Keywords: Residual Income; clean surplus principle; valuation; performance measurement; Residualgewinn; Kongruenzprinzip; Lücke-Theorem; Performance-Messung; Unternehmensbewertung; Economic Value Added; Controlling; Projektcontrolling; Investitionsplanung / Controlling; Investitionsrechnung; Rechnungslegung;

Find related papers by JEL classification:
G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Investment Policy
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting

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  1. Holthausen, Robert W. & Watts, Ross L., 2001. "The relevance of the value-relevance literature for financial accounting standard setting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 3-75, September. [Downloadable!] (restricted)
  2. Dhaliwal, Dan & Subramanyam, K. R. & Trezevant, Robert, 1999. "Is comprehensive income superior to net income as a measure of firm performance?1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 43-67, January. [Downloadable!] (restricted)
  3. Martin Wallmeier, 2005. "Analysts’ Earnings Forecasts for DAX100 Firms During the Stock Market Boom of the 1990s," Financial Markets and Portfolio Management, Springer, vol. 19(2), pages 131-151, August. [Downloadable!] (restricted)
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