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Fundamentale Fragen von Rechnungswesen und Unternehmensbewertung — vor und nach Dieter Schneider

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  • Wolfgang Ballwieser

    (Ludwig-Maximilians-Universität München)

Abstract

Zusammenfassung Dieter Schneider hat die Theorie des Rechnungswesens stark bereichert, indem er (a) einen eigenständigen und fruchtbaren Ansatz zur ökonomischen Analyse des Bilanzrechts für Zwecke der Einkommensmessung auf Basis einer Wettbewerbsordnung unter Regeln gerechten Verhaltens entwickelte und (b) hinsichtlich der Informationsfunktion der Rechnungslegung auf die Notwendigkeit der Berücksichtigung erfahrungswissenschaftlicher Hypothesen hinwies. Erverband überzeugend in- und externes Rechnungswesen mit finanzierungstheoretischen Hypothesen und konnte die Mängel bisheriger Theoriebildung in vielerlei Hinsicht aufzeigen. Sein Ansatz war aber nicht allein destruktiv. Vielmehr hat er bei allen, auch von ihm nicht zu beseitigenden, Theorieproblemen zugleich Lösungsansätze unterbreitet, die bis heute als vielversprechend eingeschätzt werden können. Der vorliegende Beitrag versucht, dies an mehreren Beispielen zu belegen.

Suggested Citation

  • Wolfgang Ballwieser, 2015. "Fundamentale Fragen von Rechnungswesen und Unternehmensbewertung — vor und nach Dieter Schneider," Schmalenbach Journal of Business Research, Springer, vol. 67(4), pages 490-521, December.
    • Handle: RePEc:spr:sjobre:v:67:y:2015:i:4:d:10.1007_bf03373029
    DOI: 10.1007/BF03373029
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    References listed on IDEAS

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    1. Carhart, Mark M, 1997. "On Persistence in Mutual Fund Performance," Journal of Finance, American Finance Association, vol. 52(1), pages 57-82, March.
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    More about this item

    Keywords

    K22; M41;

    JEL classification:

    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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