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Die Messbarkeit von Gewinnsteuerung mit Hilfe von Periodenabgrenzungen
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Barnes and Noble
Die Messbarkeit von Gewinnsteuerung mit Hilfe von Periodenabgrenzungen
Current price: $102.15
Barnes and Noble
Die Messbarkeit von Gewinnsteuerung mit Hilfe von Periodenabgrenzungen
Current price: $102.15
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Bilanzpolitik versucht man mit accruals models zu messen. Bestehende Ansätze haben aufgrund simultaner Kausalität ein Endogenitätsproblem. Um diesen Aspekt zu berücksichtigen, wird ein Mehrgleichungsmodell entwickelt. Eine Simulationsstudie zeigt, dass Periodenabgrenzungsmodelle sich nur bedingt zur Messung von Gewinnsteuerung eignen.
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Barnes & Noble does business -- big business -- by the book. As the #1 bookseller in the US, it operates about 720 Barnes & Noble superstores (selling books, music, movies, and gifts) throughout all 50 US states and Washington, DC. The stores are typically 10,000 to 60,000 sq. ft. and stock between 60,000 and 200,000 book titles. Many of its locations contain Starbucks cafes, as well as music departments that carry more than 30,000 titles.
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