{"title":"Das Generationenkapital: Der Weg in die aktienorientierte Altersvorsorge","authors":"Christine Bortenlänger","doi":"10.54585/fapt4993","DOIUrl":"https://doi.org/10.54585/fapt4993","url":null,"abstract":"","PeriodicalId":432743,"journal":{"name":"Schmalenbach IMPULSE","volume":"20 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140729072","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Die (begrenzte) Macht von Blockchain-Netzwerken für die Bereitstellung von Informationen","authors":"Benedikt Franke, Qi Gao Fritz, A. Stenzel","doi":"10.54585/csdi5948","DOIUrl":"https://doi.org/10.54585/csdi5948","url":null,"abstract":"","PeriodicalId":432743,"journal":{"name":"Schmalenbach IMPULSE","volume":"179 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140731080","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"One size fits all? Ein Plädoyer für eine differenzierte Betrachtung und Gestaltung hybrider Arbeit","authors":"S. Kaiser, S. Süss, René Schmoll","doi":"10.54585/trdc8581","DOIUrl":"https://doi.org/10.54585/trdc8581","url":null,"abstract":"","PeriodicalId":432743,"journal":{"name":"Schmalenbach IMPULSE","volume":"34 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139528392","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Wolfgang Ballwieser feiert am 17. Dezember 2023 seinen 75. Geburtstag","authors":"Dirk Hachmeister","doi":"10.54585/ekkh6641","DOIUrl":"https://doi.org/10.54585/ekkh6641","url":null,"abstract":"","PeriodicalId":432743,"journal":{"name":"Schmalenbach IMPULSE","volume":"1 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138943864","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Hedging mit Devisenderivaten als Erklärung für Wechselkurse","authors":"Leonie Bräuer, Harald Hau","doi":"10.54585/thct9234","DOIUrl":"https://doi.org/10.54585/thct9234","url":null,"abstract":"","PeriodicalId":432743,"journal":{"name":"Schmalenbach IMPULSE","volume":"22 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138943573","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Enthalten latente Steuern unter IFRS nützliche Informationen?","authors":"Vanessa Flagmeier","doi":"10.54585/ksyp6407","DOIUrl":"https://doi.org/10.54585/ksyp6407","url":null,"abstract":"Latente Steuern sind für temporäre Differenzen zwischen handelsrechtlichen und steuerlichen Wertansätzen und für ungenutzte steuerliche Verlustvorträge zu bilden. Wie informativ latente Steuern für Jahresabschlussadressaten jedoch tatsächlich sind, ist unklar. Die Bilanzierung von latenten Steuern stellt für viele Unternehmen eine Herausforderung dar und der damit verbundene Aufwand wird in der Praxis und Literatur kritisch diskutiert (z.B. EFRAG und FRC 2011; Beer 2022). Gleichzeitig ist der Informationsgehalt von latenten Steuern und den zugehörigen Anhangangaben umstritten (z.B. Ballwieser 2005; Brouwer und Naarding 2018).","PeriodicalId":432743,"journal":{"name":"Schmalenbach IMPULSE","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121820975","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A. Gill, M. Heinz, Heiner Schumacher, Matthias Sutter
{"title":"Vertrauen ist der Anfang von allem","authors":"A. Gill, M. Heinz, Heiner Schumacher, Matthias Sutter","doi":"10.54585/yand9206","DOIUrl":"https://doi.org/10.54585/yand9206","url":null,"abstract":"","PeriodicalId":432743,"journal":{"name":"Schmalenbach IMPULSE","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121763605","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}