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Umfassend und anwendungsorientiert vermittelt das an Hochschulen und in der Praxis erfolgreich eingesetzte Standardwerk den aktuellen Wissensstand. Aufbauend auf den Grundlagen der Bilanzanalyse erläutern die Autoren Kennzahlen, Kennzahlensysteme und Aufbereitungsmaßnahmen im Rahmen der Analyserechnung. Ein umfassendes Kapitel ist der finanzwirtschaftlichen Analyse und Analyse des Erfolgs gewidmet. Für die 11. Auflage wurde der Band durchgängig aktualisiert, insbesondere zu den Themen XBRL und Konzernbilanzanalyse.
This book offers a comprehensive, up-to-date presentation of the tasks and challenges facing internal audit. It presents the Audit Roadmap, the process model of internal auditing developed at SAP® which describes all stages of an audit. Coverage provides information on issues such as the identification of audit fields, the annual audit planning, the organization and execution of audits as well as reporting and follow-up. The handbook also discusses management-related subjects. Separate chapters are dedicated to special topics like IT or SOX audits.
Erst mit einem konsequent am Informationszweck orientierten Konzernabschluß ist die Grundlage für eine internationale Harmonisierung der Konzernrechnungslegung geschaffen. Dieses Buch diskutiert die Voraussetzungen.
Ziel des Buches ist ein Beitrag zur Diskussion um ein adäquates Rechnungslegungssystem für kleine und mittelgroße Unternehmen. Ingrid Lühr untersucht, wie sinnvoll eine Anwendung der IFRS und speziell des „IFRS for SMEs“ ist. „Die vorliegende Dissertation widmet sich einem angesichts des offenkundigen Versagens angelsächsischer Rechnungslegungs- und Bewertungskonzepte in der weltweiten Finanzkrise hochgradig aktuellen und wichtigen Thema, nämlich der vom deutschen Gesetzgeber geduldeten oder sogar geplanten Übertragung dieser sog. ‚internationalen’ Rechnungslegung auf deutsche mittelständische Unternehmen. Der Autorin gelingt ein wissenschaftlich überzeugendes, gut gegliedertes Plädoyer gegen dieses für das Rückgrat der heimischen Wirtschaft schädliche Unterfangen.“ Prof. Dr. habil. Thomas Hering
This is a refereed, academic research annual that is devoted to publishing articles about advancements of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations as well as their effect on the education of professional accountants worldwide.
This book shows you how to achieve business process excellence through change management activities, with case studies from major corporations such as American Meter and the US Navy. The book defines business process change management as information, communication, and training that enable people to make change and improvements happen. Using case studies the text shows how this change management is applied in practice using a framework like the ARIS House of Business Process Excellence or software tools like the ARIS Toolset.
How can a personal desire to leave a lasting mark and criticism of the German university system lead to the establishment of an internationally renowned institution of higher education? Klaus Brockhoff provides the answer to this question by accurately tracing the detailed 35-year history of WHU – Otto Beisheim School of Management – and highlighting all of its highs and lows in the process. Despite the challenges associated with founding and operating an institution of higher education, it was always and will continue to be the remarkable spirit of the donor, university administration members, employees as well as students, alumni and sponsors that make a decisive contribution to the ov...
The intention of this study is to predict one year in advance whether a regarded firm will grow extraordinarily in the next year. This is crucial for private investors and fund managers who need to decide whether they should invest in a certain firm. Companies like Apple and Amazon have shown that people who recognized the potential of such companies at the right time earned a lot of money. The applied prediction models can also be used by politicians to identify companies which are eligible for funding, because growing companies oftentimes hire many employees. Since annual reports are often publically available for free, it is reasonable to take advantage of them for such a prediction. The prediction models are based on classification trees and forests because they have some very substantial advantages over other methods like neural networks, which are frequently used in literature. For instance, they do not have distributional assumptions, accept both quantitative and qualitative inputs, and are not sensitive with respect to outliers. Furthermore, they are easy to understand by humans and can deal with missing values, which is crucial for practical applications.