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Zum Einsatz von Residualgewinnmodellen post BilMoG – Nähert sich das Accounting Model dem Economic Model?

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  • Karsten Paetzmann
  • Thomas Kaspereit

Abstract

Im Zuge der Umsetzung einer wertorientierten Unternehmenssteuerung hat das Konzept Economic Value Added (EVA) als Residualgewinnmodell weite Verbreitung auch bei deutschen Großunternehmen gefunden. Das Konzept lehnt sich an die Idee des ökonomischen Gewinns an und versucht, von den Daten des externen Rechnungswesens ausgehend eine Kennzahl zu ermitteln, die dem tatsächlichen ökonomischen Gewinn nahe kommt. Der Umfang der hierzu notwendigen Konversionen ist abhängig vom Rechnungslegungssystem. Gerade die Komplexität dieser Konversionen war in der Vergangenheit Gegenstand von Kritik. Der Beitrag untersucht, inwieweit das 2009 verabschiedete Bilanzrechtsmodernisierungsgesetz Einfluss auf den Umfang der notwendigen Konversionen hat und ob aus möglichen Vereinfachungen eine Attraktivitätssteigerung des EVA-Konzepts gerade auch für deutsche mittelständische Unternehmen erwartet werden kann. Copyright Springer-Verlag 2010

Suggested Citation

  • Karsten Paetzmann & Thomas Kaspereit, 2010. "Zum Einsatz von Residualgewinnmodellen post BilMoG – Nähert sich das Accounting Model dem Economic Model?," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 20(4), pages 419-444, March.
    • Handle: RePEc:spr:metrik:v:20:y:2010:i:4:p:419-444
    DOI: 10.1007/s00187-010-0099-y
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    References listed on IDEAS

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    1. Joel M. Stern & G. Bennett Stewart & Donald H. Chew, 1996. "Eva®*: An integrated financial management system*," European Financial Management, European Financial Management Association, vol. 2(2), pages 223-245, July.
    2. Krol, Florian, 2009. "Wertorientierte Unternehmensführung im Mittelstand: Erste Ergebnisse einer empirischen Studie," Arbeitspapiere des Lehrstuhls für Betriebswirtschaftslehre, insbesondere Controlling 10-1, University of Münster, Chair of Management Accounting.
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    Cited by:

    1. Christian Gross, 2016. "The Effect of the German Accounting Law Modernization Act on the Comparability of Private Local GAAP and IFRS Firms," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 17(3), pages 423-460, December.

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