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Die volkswirtschaftliche Bedeutung des Accounting

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  • Christian Keuschnigg

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Abstract

Der Beitrag betrachtet Accounting als Instrument der Unternehmenskontrolle, welches Informationsasymmetrien zwischen Unternehmern und kontrollierenden Eigentümern auf der einen Seite und externen Anspruchsgruppen wie passive Anteilseigner und Fremdkapitalgeber auf der anderen Seite abbaut. Bessere Information engt den Spielraum des Unternehmers für Fehlverhalten und Übervorteilung externer Kapitalgeber und anderer Anspruchsgruppen ein. Dies fördert die Bereitschaft, neues Kapital und andere Inputs für das Unternehmen bereitzustellen. Anhand der Ergebnisse der empirischen Unternehmens- und Wachstumsforschung wird diskutiert, wie besseres Accounting die Finanzierungsbeschränkung von Unternehmen auflockert und in der Rechtsformwahl Kapitalgesellschaften gegenüber Personenunternehmen begünstigt. In der Wachstumsforschung zeigt sich, dass Länder mit besseren Accounting-Standards ein signifikant höheres Wachstum aufweisen. Damit werden gute Accounting-Standards zu einem wachstumsfördernden Aspekt der institutionellen Qualität eines Landes

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File URL: http://www1.vwa.unisg.ch/RePEc/usg/dp2010/DP-1003-Ke.pdf
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Bibliographic Info

Paper provided by Department of Economics, University of St. Gallen in its series University of St. Gallen Department of Economics working paper series 2010 with number 2010-03.

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Length: 33 pages
Date of creation: Jan 2010
Date of revision:
Handle: RePEc:usg:dp2010:2010-03

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Related research

Keywords: Accounting; Unternehmenskontrolle; Finanzierungsbeschränkungen; Rechtsformwahl; Wachstum;

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  1. Rajan, Raghuram G & Zingales, Luigi, 1998. "Financial Dependence and Growth," American Economic Review, American Economic Association, vol. 88(3), pages 559-86, June.
  2. Christian Keuschnigg & Evelyn Ribi, 2010. "Profit Taxation and Finance Constraints," CESifo Working Paper Series 2914, CESifo Group Munich.
  3. Tirole, Jean, 1999. "Corporate Governance," CEPR Discussion Papers 2086, C.E.P.R. Discussion Papers.
  4. Venkiteswaran N, . "Ethics, Values and Corporate Governance," IIMA Working Papers WP1997-08-01_01459, Indian Institute of Management Ahmedabad, Research and Publication Department.
  5. Andrei Shleifer & Robert W. Vishny, 1995. "A Survey of Corporate Governance," Harvard Institute of Economic Research Working Papers 1741, Harvard - Institute of Economic Research.
  6. Venkiteswaran N, . "Corporate Governance for Shareholder Value," IIMA Working Papers WP2000-07-01, Indian Institute of Management Ahmedabad, Research and Publication Department.
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