Das Bilanzrecht, wie es im Handelsgesetzbuch niedergelegt ist, ist auf die Interessenlage eines werbenden Unternehmens zugeschnitten. Der Jahresabschluss soll einen Überblick über die Vermögens-, Finanz- und Ertragslage ermöglichen und u.a. sicherstellen, dass keine Mittel, die das...

Im Rahmen der Unternehmensbewertung steht zumeist die Bewertung der Steuervorteile im Vordergrund. Eine Veränderung der Fremdkapitalquote hat neben steuerlichen Konsequenzen jedoch auch einen Einfluss auf das Insolvenzrisiko eines Unternehmens. Es stellt sich die Frage, wie Insolvenzrisiken in...

Trotz anhaltend hoher Insolvenzzahlen und der damit verbundenen gesamtwirtschaftlichen Schäden ist keine aktive und vorausschauende Anwendung des Insolvenzverfahrens - insbesondere zur Sanierung von Krisenunternehmen - festzustellen. Dies kann dazu beitragen, vorhandene Ressourcen und...

The proceedings of the 1st AAGBS International Conference on Business Management 2014 (AiCoBM 2014), held in Penang, Malaysia, gathers 57 refereed papers. They cover areas relating to various aspects of business management and reflect the conference’s three main themes (management and...

Public management is undoubtedly an acknowledged area of management science, but with meager empirical research. This book takes this challenge and presents a rare analysis of public management from the perspective of 12 Prime Ministers of Poland who governed between 1989 and 2014. The author...

This edited book provides a conceptual framework for managing flexibility in the areas of people, processes, technology and business, supported by research/case applications in various types of flexibility in business. The book is organized into five parts: (i) Managing Flexibility; (ii) People...

This volume provides rich insight into the nature and practice of media management. Contributions assess the degree to which management of media firms requires a unique set of skills, highlighting similarities and differences of media firms compared with other industries in terms of management...

This book includes research presented at the Global Chinese Management Studies Conferences held in Singapore between 2011 and 2014. It covers managerial themes from China that are associated with eco-labels, institutional changes in the context of governance, fusion accounting information,...

This volume presents empirical studies and theoretical reflections on Evolutionary Governance Theory (EGT), its most important concepts and their interrelations. As a novel theory of governance, EGT understands governance as radically evolutionary, which implies that all elements of governance...

This book presents recent advancements of research, new methods and techniques, applications and projects in decision making and decision support systems. It explores expert systems and neural networks, knowledge engineering and management, fuzzy sets and systems and computational methods for...