Inhaltsübersicht 1. Einfuhrung und institutionelle Grundlagen 1 2. Wert von Informationssystemen 47 3. Rechnungslegung und Kapitalmarkt 89 4. Bilanzierungs-und Bewertungsgrundsätze 141 5. Ausschüttungsbemessung ...

A premise of standard setters and of much empirical research is that improving the quality of accounting standards and their implementation increases information in capital markets. This paper challenges this premise and shows that there are situations in which “better”, i.e., more...