Stand der empirischen Forschung

Czupalla, Kai

doi:10.1007/978-3-658-34436-8_2

Abschlusspolitische Ergebnisspaltungen Mit Aufgegebenen Geschäftsbereichen Nach IFRS 5

2021

DOI: 10.1007/978-3-658-34436-8_2

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Stand der empirischen Forschung

Kai Czupalla

Abstract: ZusammenfassungZur Existenz und Prävention von abschlusspolitischen Ergebnisspaltungen sind dem Verfasser der vorliegenden Arbeit die neun in der Tab. 1 angegebenen empirischen Studien bekannt. In den USA wurde die Existenz und Prävention von abschlusspolitischen Ergebnisspaltungen bereits mehrfach untersucht.

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Stand der empirischen Forschung

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