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To browse Academia.edu and the wider internet faster and more securely, please take a few seconds to upgrade your browser. In contrast, Article 3 addresses the question of whether holding real estate actually reduces flexibility and, therefore, has a negative impact on a company’s success in the event of economic fluctuations. However, the knowledge gained is not only relevant for non-property companies. Thus, Article 2 aims to show that the contribution of real estate ownership to success depends not only on the core business as previous studies have shown, but also on additional business segments in which companies operate. Thus, an examination of the reasons for the use of the accounting option to capitalize development costs in consolidated financial statements is of particular relevance. This is of high interest because companies are increasingly expanding their existing activities with services by offering integrated solutions, resulting in new requirements for the provision of space. RELATED TOPICS Geography Umwelt See Full PDF Download PDF About Press Blog People Papers Topics Job Board We're Hiring. This would lead in effect to a cancellation of the use of the capitalization option. Subsequently, the dissertation deals with the relevant accounting regulations for non-listed companies and the function of external financial reporting as well as accounting policy issues. More focus was to be placed on intangible assets for the users of financial statements than in the past due to their growing significance in business. This represents a first possible contradiction to the progressively dynamic corporate environment. In individual cases it is frequently impossible to conclusively assess whether the capitalization criteria have been met or not. Hence, the study also contributes to resolving a controversy that is discussed in the professional literature, namely, whether any development costs capitalized should be offset against equity when carrying out a balance sheet analysis due to their lack of reliability. The results demonstrate that reporting entities frequently violate their mandatory disclosure obligations. An empirical investigation of real estate ownership and its influence on capital market performance allows initial insights about the importance of ownership strategy for corporate success. Thus, it should be shown that companies anticipate uncertainty by restraining their investment behaviour. For example, the dissertation marks the first study of how the frequency of use of the optional capitalization has developed over time since the change in the law. In this context, one of the most critical decisions represents the choice between the provision forms of ownership, rental or leasing. The concluding Article 5 extends the previous research by establishing a link between current structural change and ownership strategy. At the same time, it was also pursued to achieve a convergence between German GAAP accounting and IFRS accounting. Due to the previously described long-term nature and difficult revisability, the importance of property should change, especially for companies under uncertainty. Accordingly, this paper addresses the question whether the role of ownership alters in an environment charac-terised by change. This dissertation addresses in detail the numerous capitalization criteria discussed in the professional literature that need to be met before the capitalization option can be used. In order to understand adjustments in provision strategy, it is necessary to understand its impact on corporate success. This conclusion is substantiated by a supplementary analysis which reveals that the first-time capitalization of development costs is also used by companies to avoid earnings degreases or having to report losses. Through a comprehensive survey of CREM decision-makers, companies are grouped according to the extent of their affection by structural change and examined with regard to a possible reaction in their ownership strategy. Zur Beantwortung dieser Frage wurden sechs Studien durchgefuhrt, welche in funf Artikeln zusammengefasst wurden. For this purpose, the impact of real estate ownership during economic upswings and downturns is to be compared. However, an open issue to date has been how those opportunities for earnings management have been used in practice by non-listed companies in their German GAAP consolidated financial statements. This situation challenges corporate real estate management to adapt the provision of space to the new corporate situation.
This is of high interest because companies are increasingly expanding their existing activities with services by offering integrated solutions, resulting in new requirements for the provision of space. We work hand in hand with the scientific community to advance the cause of Open Access. Although up to this point the articles pursue a similar objective, they then attempt to map the importance of real estate ownership for corporate success with different foci of investigation depending on the corporate situation. This conclusion is substantiated by a supplementary analysis which reveals that the first-time capitalization of development costs is also used by companies to avoid earnings degreases or having to report losses. Accordingly, this paper addresses the question whether the role of ownership alters in an environment charac-terised by change. Privacy Policy Terms of Service Refund Policy Content OA.mg Coverage Top Lists Open Access Journals Topics Blog Explore Geography Engineering PoliSci Geology Philosophy Sociology Art History
Mathematics Physics Psychology Computer Science Business Environmental Science Chemistry
Materials Science Medicine Biology Economics OA.mg is built in Stockholm and London. For example, the dissertation marks the first study of how the frequency of use of the optional capitalization has developed over time since the change in the law. It is shown that the capitalization criteria are too unspecific, which leads to enormous issues with objectifying the matter. You can download the paper by clicking the button above. This dissertation thus expands previous discussions regarding the advantageousness of real estate ownership by explicitly including the increasingly dynamic and uncertain corporate environment. This represents a first possible contradiction to the progressively dynamic corporate environment. The results demonstrate that reporting entities frequently violate their mandatory disclosure obligations. An adapted ownership strategy would also have overall real estate economic implications for investors as well as service providers. In addition, the potential that optional capitalization has for the earnings management of reporting entities is also examined. The central research question of this dissertation is therefore: what are the reasons for and what are the accounting intentions behind the decision of non-listed companies to capitalize development costs for the first time in their German GAAP consolidated financial statements. This understanding, in turn, forms the basis for the subsequent studies and allows initial conclusions to be drawn about the impact of holding property on corporate success. The analysis of the empirical studies conducted to date also reveals the existing paucity of research into the German GAAP consolidated financial statements of non-listed-companies. The findings illustrate that the financial position and earnings reported in the German GAAP consolidated financial statements can be significantly influenced by the first-time capitalization of development costs. More focus was to be placed on intangible assets for the users of financial statements than in the past due to their growing significance in business. In the past, European companies in particular have held ownership to a large extent. This would lead in effect to a cancellation of the use of the capitalization option. Maximisation of the company’s success represents the guiding motive for adapting the provision of space to environmental changes. RELATED TOPICS Geography Umwelt See Full PDF Download PDF About Press Blog People Papers Topics Job Board We're Hiring. Using the author’s own empirical study, it addresses the question of why non-listed companies decide in favor of first-time capitalization of development costs in their German GAAP consolidated financial statements. In order to understand adjustments in provision strategy, it is necessary to understand its impact on corporate success. In this context, one of the most critical decisions represents the choice between the provision forms of ownership, rental or leasing. As a result, there are a lot of opportunities for earnings management. However, doubts have arisen as to whether this strategy should be continued. In individual cases it is frequently impossible to conclusively assess whether the capitalization criteria have been met or not. However, the knowledge gained is not only relevant for non-property companies.
This relates to both the capitalization and also the valuation of development costs. Maximisation of the company’s success represents the guiding motive for adapting the provision of space to environmental changes. In addition, the potential that optional capitalization has for the earnings management of reporting entities is also examined. In the three subsequent articles (2-4), which focus on Germany, the UK and Europe as a whole, a first step is to use balance sheet ratios to illustrate the role that real estate ownership has played for non-property companies in recent decades. This dissertation thus expands previous discussions regarding the advantageousness of real estate ownership by explicitly including the increasingly dynamic and uncertain corporate environment. This conclusion is substantiated by a supplementary analysis which reveals that the first-time capitalization of development costs is also used by companies to avoid earnings degreases or having to report losses. Using the author’s own empirical study, it addresses the question of why non-listed companies decide in favor of first-time capitalization of development costs in their German GAAP consolidated financial statements. Thus, it should be shown that companies anticipate uncertainty by restraining their investment behaviour. An adapted ownership strategy would also have overall real estate economic implications for investors as well as service providers. Against the background of an increasingly dynamic corporate environment, possible changes over time would support the theory regarding the changing role of real estate ownership. To answer this question, six studies were conducted and summarised in five articles. Corporate Real Estate Ownership Under a Dynamic Business Environment. At the same time, it was also pursued to achieve a convergence between German GAAP accounting and IFRS accounting. Fundamental structural changes overlap with economic cycles and force decision-makers to act under uncertainty. For this purpose, the impact of real estate ownership during economic upswings and downturns is to be compared. However, doubts have arisen as to whether this strategy should be continued. A differentiated analysis according to types of use and a query of ownership-reducing measures provides a more detailed insight into the types of use for which an ownership reduction could be considered as well as for how this could be implemented. Owning property is considered to be highly inflexible as it can often only be sold with a time delay or at a discount in the event of a quantitative change in space demand. More focus was to be placed on intangible assets for the users of financial statements than in the past due to their growing significance in business. The results demonstrate that reporting entities frequently violate their mandatory disclosure obligations. Accordingly, this paper addresses the question whether the role of ownership alters in an environment charac-terised by change. For example, the dissertation marks the first study of how the frequency of use of the optional capitalization has developed over time since the change in the law. So soll aufgezeigt werden, dass Unternehmen Unsicherheiten durch ein zuruckhaltendes Investitionsverhalten antizipieren. In this context, one of the most critical decisions represents the choice between the provision forms of ownership, rental or leasing. Through a comprehensive survey of CREM decision-makers, companies are grouped according to the extent of their affection by structural change and examined with regard to a possible reaction in their ownership strategy. If firms were to continue to hold on to property under uncertainty, then this could have a negative impact on their performance. Privacy Policy Terms of Service Refund Policy
Content OA.mg Coverage Top Lists Open Access Journals Topics Blog Explore Geography
Engineering PoliSci Geology Philosophy Sociology Art History Mathematics Physics Psychology
Computer Science Business Environmental Science Chemistry Materials Science Medicine Biology
Economics OA.mg is built in Stockholm and London. In order to understand adjustments in provision strategy, it is necessary to understand its impact on corporate success. This would lead in effect to a cancellation of the use of the capitalization option.
