Durchbrechungen des Kongruenzprinzips und Residualgewinne Broken Link Between Accounting and Finance?
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References listed on IDEAS
- 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.
- 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.
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KeywordsUnternehmensbewertung ; Economic Value Added ; Controlling ; Projektcontrolling ; Investitionsplanung / Controlling ; Investitionsrechnung ; Rechnungslegung; Residualgewinn ; Kongruenzprinzip ; Lücke-Theorem ; Performance-Messung; Residual Income ; clean surplus principle ; valuation ; performance measurement;
- G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2006-04-08 (Accounting & Auditing)
- NEP-ALL-2006-04-08 (All new papers)
- NEP-FIN-2006-04-08 (Finance)
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