Extent of Fair Value Accounting - A Descriptive Analysis of Listed Companies of DAX 30

被引：0

作者：

Kirsch, Hans-Juergen ^{[1
]}

Dettenrieder, Dominik ^{[2
]}

Ewelt-Knauer, Corinna ^{[3
]}

Koehling, Kathrin ^{[2
]}

机构：

[1] Univ Munster, Inst Rechnungslegung & Wirtschaftsprufung, Munster, Germany

[2] Ehemaliger Wissensch Mitarbeitet Dieses Inst, Berlin, Germany

[3] Habilitandin Diesem Inst, Munster, Germany

来源：

BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS | 2015年 / 67卷 / 01期

关键词：

VALUE-RELEVANCE; BANKS; INFORMATION;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Since the Financial Crisis of 2000 fair value accounting is discussed controversially in Germany. However,; this discussion could benefit from concrete empirical results regarding the actual fair value accounting of companies in Germany. Therefore, this paper analyses the actual fair value accounting of companies listed in the DAX 30. More specifically, the influences of fair value, accounting on the balance sheet as well as on the comprehensive income are examined.

引用

页码：1 / 20

页数：20

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