Cash-Flow-Prognose in der Bilanzanalyse. Darstellung und Probleme

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Publisher : GRIN Verlag
ISBN 13 : 3346689840
Total Pages : 27 pages
Book Rating : 4.3/5 (466 download)

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Book Synopsis Cash-Flow-Prognose in der Bilanzanalyse. Darstellung und Probleme by : Zülfi Yildiz

Download or read book Cash-Flow-Prognose in der Bilanzanalyse. Darstellung und Probleme written by Zülfi Yildiz and published by GRIN Verlag. This book was released on 2022-08-08 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2014 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Universität Kassel (Wirtschaftswissenschaften), Veranstaltung: Bilanzanalyse, Sprache: Deutsch, Abstract: Die Frage, wie bzw. ob mit Hilfe von Cash-Flow Prognose über die Ein- und Auszahlungen, Liquidation sowie der Ertragskraft des Unternehmens getroffen werden können, soll in dieser Arbeit erklärt werden. Dabei soll auch auf die typischen Probleme, die bei der Prognose des Cash-Flows auftauchen können, eingegangen werden. Im zweiten Kapitel dieser Arbeit soll eine kurze Erklärung über den Begriff und Bedeutung des Cash-Flows gegeben werden. Anschließend sollen Informationen über die verschiedensten Verfahren der Ermittlung des Cash-Flows geliefert werden. Im vierten Kapitel werden zwei mögliche Berechnungsmethoden des Cash-Flows erläutert. Im fünften Kapitel soll die Prognose und der Cash-Flow geschildert werden. Im sechsten Kapitel soll auf die Probleme, die bei der Cash-Flow-Prognose auftauchen, eingegangen werden. Schließlich sollen die Ergebnisse dieser Arbeit im siebten Kapitel resümiert werden.

The Cash Flow Statement in Practice. Die Entwicklung der Kapitalflussrechnung von 2006 bis 2014

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Publisher : GRIN Verlag
ISBN 13 : 3668592330
Total Pages : 53 pages
Book Rating : 4.6/5 (685 download)

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Book Synopsis The Cash Flow Statement in Practice. Die Entwicklung der Kapitalflussrechnung von 2006 bis 2014 by : Thomas Müller

Download or read book The Cash Flow Statement in Practice. Die Entwicklung der Kapitalflussrechnung von 2006 bis 2014 written by Thomas Müller and published by GRIN Verlag. This book was released on 2017-12-11 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelorarbeit aus dem Jahr 2015 im Fachbereich BWL - Investition und Finanzierung, Note: 2,0, Universität Hohenheim, Sprache: Deutsch, Abstract: Die Arbeit gliedert sich in drei Teile. Im zweiten Kapitel werden zunächst die theoretischen Grundlagen erläutert. Dabei werden Begriff und Zweck der Kapitalflussrechnung darlegt. Zudem werden im weiteren Verlauf deren Aufbau und Struktur erläutert und es werden die einzelnen Bestandteile der Kapitalflussrechnung aufgezeigt. Der zweite Teil des Kapitels befasst sich mit dem Stand der Literatur. Es werden verschiedene Studien und deren Ergebnisse erläutert. Der zweite Teil der vorliegenden Arbeit, der sich aus Kapitel 3 und 4 zusammensetzt, umfasst die empirische Studie, die das Ziel hat, Aussagen bezüglich Veränderungen bei der quantitativen Zusammensetzung der einzelnen Cashflows zu treffen. Diesbezüglich werden in Kapitel 3 das Ziel der Untersuchung, Auswahl und Umfang der Stichprobe, sowie die Vorgehensweise erläutert. Kapitel 4 umfasst die Ergebnisse, d.h. die Veränderung der Cashflows nach Branche. Zudem werden in der empirischen Untersuchung Rückschlüsse über die Korrelation der einzelnen Bestandteile gezogen. Eine abschließende Zusammenfassung der Ergebnisse und die daraus resultierenden Erkenntnisse werden in Kapitel 5 gegeben.

Cash Flow und Kapitalflussrechnung in der Bilanzanalyse

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Publisher : GRIN Verlag
ISBN 13 : 3638908992
Total Pages : 58 pages
Book Rating : 4.6/5 (389 download)

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Book Synopsis Cash Flow und Kapitalflussrechnung in der Bilanzanalyse by : Vadim Faldin

Download or read book Cash Flow und Kapitalflussrechnung in der Bilanzanalyse written by Vadim Faldin and published by GRIN Verlag. This book was released on 2008 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Hochschule Bremen, Veranstaltung: Jahresabschlussanalyse, Sprache: Deutsch, Abstract: Täglich sind im wirtschaftlichem Leben Entscheidungen zu treffen, welche den zukünftigen Erfolg bzw. Misserfolg beeinflussen. Entscheidungen der Unternehmensführung über Investitionen, der Gläubiger über die Kreditvergabe oder einfach die Anlageentscheidung eines privaten Anlegers. Sie alle sind von unterschiedlichen Aspekten abhängig, doch von besonderem Interesse ist die Finanz- und Ertragskraft der im Fokus stehenden Unternehmung. Häufig ist der Gewinn die erste Zahl die auf dem Weg der Entscheidungsfindung Berücksichtigung findet. Dieser erscheint jedoch nebulös,1 da er entscheidend von der jeweiligen Bilanzpolitik der Unternehmung geprägt ist. Die wirtschaftliche Lage eines Unternehmens wird versucht mit einer Fülle von betriebswirtschaftlichen Kennzahlen zu beschreiben und zu beurteilen. Die Palette reicht dabei von rudimentären Kennzahlen wie der Eigenkapitalquote bis hin zu mehr komplexeren Kennzahlensystemen wie dem Rerurn on Investment. Eine Kennzahl, welche mittlerweile aus den Bereichen Unternehmensbewertung und Rechnungswesen nicht mehr wegzudenken ist und gute Entscheidungshilfe leisten kann, ist der Cash Flow. Mit ihr soll der nebelhafte Schleier, der sonst das Jahresergebnis der Gewinn- und Verlustrechnung behaftet, gelichtet und die finanzielle Wertschöpfung eines Unternehmens weniger manipulationsfähig dargestellt werden.2 Der Cash Flow soll damit zur Steigerung des Informationswertes beitragen und als Indikator für die Finanzkraft, Innenfinanzierungspotenzial, Dividendenausschüttung und Schuldentilgung eines Unternehmens gelten.3 Teil des Jahresabschlusses nach US-GAAP und auch nach IAS, ist die Erstellung einer Kapitalflussrechnung - das deutsche Pondon zum angelsächsischen Cash Flow Statement - in Deutschland erst seit dem Jahr 1998 in Folge des Gesetzes

Der Cashflow als Maßgröße in der Jahresabschlussanalyse

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Publisher : GRIN Verlag
ISBN 13 : 3668118671
Total Pages : 76 pages
Book Rating : 4.6/5 (681 download)

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Book Synopsis Der Cashflow als Maßgröße in der Jahresabschlussanalyse by :

Download or read book Der Cashflow als Maßgröße in der Jahresabschlussanalyse written by and published by GRIN Verlag. This book was released on 2016-01-04 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: Diplomarbeit aus dem Jahr 2015 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Technische Universität Bergakademie Freiberg, Sprache: Deutsch, Abstract: Das Ziel dieser wissenschaftlichen Arbeit ist die Darstellung der Aussagekraft des Cashflows als Maßgröße der Jahresabschlussanalyse aus externer Sicht. Durch die Beurteilung verschiedener Cashflow-Größen soll der Cashflow als Indikator der Finanz-, Investitions- und Erfolgskraft analysiert werden. In Kapitel 2 werden die Grundlagen geschaffen, um einen Einstieg in das Thema der Cashflow-Beurteilung zu erhalten. Innerhalb der Kapitel 3 und 4 erfolgt die Untersuchung der finanzwirtschaftlichen und im Kapitel 5 die der erfolgswirtschaftlichen Cashflow-Größen und Cashflow-Kennzahlen. Dabei werden im ersten Abschnitt jeweils die theoretischen Aspekte vermittelt und danach mögliche Cashflow-Größen aufgezeigt. Innerhalb des zweiten Abschnittes werden die aktuell gültigen Rechtsnormen einbezogen und anhand der in dieser Arbeit gebildeten Kriterien aus dem Abschnitt 2.3 jeweils eine Diskussion über die Eignung als Maßgröße geführt. Im jeweils letzten Abschnitt der Kapitel 3, 4 und 5 werden Cashflow-Kennzahlen aufgezeigt und auf ihre Anwendbarkeit innerhalb der Cashflow-Analyse überprüft.

Trends and Issues in Global Tourism 2008

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Publisher : Springer Science & Business Media
ISBN 13 : 3540777989
Total Pages : 228 pages
Book Rating : 4.5/5 (47 download)

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Book Synopsis Trends and Issues in Global Tourism 2008 by : Roland Conrady

Download or read book Trends and Issues in Global Tourism 2008 written by Roland Conrady and published by Springer Science & Business Media. This book was released on 2008-03-15 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers insight into important trends in the global travel and tourism industry and analyzes developments in the aviation and hospitality industry and destination management. The most recent developments in marketing and sales as well as in travel technology and business travel are of key importance for managing travel and tourism companies. The articles are based on presentations and panel discussions presented at the world ́s largest tourism convention, the ITB Convention Market Trends & Innovations.

Innovation performance accounting

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Publisher : Springer Science & Business Media
ISBN 13 : 3642013538
Total Pages : 456 pages
Book Rating : 4.6/5 (42 download)

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Book Synopsis Innovation performance accounting by : Wilhelm Schmeisser

Download or read book Innovation performance accounting written by Wilhelm Schmeisser and published by Springer Science & Business Media. This book was released on 2010-06-16 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: For successful innovation in business the responsible managers need a consistent view of the individual processes as well as an assessment of key projects in all phases of the development. Generating new ideas, fast examination of its feasibility requires skilled methods for evaluation of these ideas, plans and especially costs and revenues. Business models, calculation methods and some assessments of certain options are presented by the authors. The ability to identify risks and appropriate responses to misperceptions are important milestones in the innovation process. From analysis of problems to the introduction of market-ready solutions, legal requirements, business demands and risk management systems are discussed. Concepts promoting uniform, binding rules for ratings in the innovation process are treated. The identification of target pricing, target costing and litigation, the evaluation of the solution to calculate risk aspects as tasks in financial management and innovation controlling are part of the content. The authors demonstrate that any innovation in different industries requires a strategic and financial project management. Monetary assessment of the individual processes, a detailed patent portfolio and accounts management for innovation processes are of enormous importance. The book is completed by applications of the Berlin Balanced Scorecard Concept with practical examples from the innovation projects in pharmaceutical and technical business.

Intellectual Property Valuation

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Publisher : American Bar Association
ISBN 13 : 9781590314302
Total Pages : 274 pages
Book Rating : 4.3/5 (143 download)

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Book Synopsis Intellectual Property Valuation by : Weston Anson

Download or read book Intellectual Property Valuation written by Weston Anson and published by American Bar Association. This book was released on 2005 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: "In this book, we attempt to cover some frequently asked questions on intellectual property and intangible assets and to engage in brief discussions on the subject of identifying value. We identify many of the main types of intellectual property and intangible assets. We also look at the primary, traditional, and not-so-traditional methods of valuing these assets and include case studies and various situations in which the valuation of these assets is required." -- from the Introduction, p. 3.

Privatization and Restructuring in Central and Eastern Europe

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Publisher : World Bank Publications
ISBN 13 : 9780821339756
Total Pages : 48 pages
Book Rating : 4.3/5 (397 download)

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Book Synopsis Privatization and Restructuring in Central and Eastern Europe by : Gerhard Pohl

Download or read book Privatization and Restructuring in Central and Eastern Europe written by Gerhard Pohl and published by World Bank Publications. This book was released on 1997-01-01 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why do women in most developing countries lag behind men in literacy? Why do women get less schooling than men? This anthology examines the educational decisions that deprive women of an equal education. It assembles the most up-to-date data, organized by region. Each paper links the data with other measures of economic and social development. This approach helps explain the effects different levels of education have on womens' fertility, mortality rates, life expectancy, and income. Also described are the effects of women's education on family welfare. The authors look at family size and women's labor status and earnings. They examine child and maternal health, as well as investments in children's education. Their investigation demonstrates that women with a better education enjoy greater economic growth and provide a more nurturing family life. It suggests that when a country denies women an equal education, the nation's welfare suffers. Current strategies used to improve schooling for girls and women are examined in detail. The authors suggest an ambitious agenda for educating women. It seeks to close the gender gap by the next century. Published for The World Bank by The Johns Hopkins University Press.

Bovernance and Bank Valuation

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Publisher : World Bank Publications
ISBN 13 :
Total Pages : 49 pages
Book Rating : 4./5 ( download)

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Book Synopsis Bovernance and Bank Valuation by : Gerard Caprio

Download or read book Bovernance and Bank Valuation written by Gerard Caprio and published by World Bank Publications. This book was released on 2003 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Which public policies and ownership structures enhance the governance of banks? This paper constructs a new database on the ownership of banks internationally and then assesses the ramifications of ownership, shareholder protection laws, and supervisory/regulatory policies on bank valuations. Except in a few countries with very strong shareholder protection laws, banks are not widely held, but rather families or the State tend to control banks. We find that (i) larger cash flow rights by the controlling owner boosts valuations, (ii) stronger shareholder protection laws increase valuations, and (iii) greater cash flow rights mitigate the adverse effects of weak shareholder protection laws on bank valuations. These results are consistent with the views that expropriation of minority shareholders is important internationally, that laws can restrain this expropriation, and concentrated cash flow rights represent an important mechanism for governing banks. Finally, the evidence does not support the view that empowering official supervisory and regulatory agencies will increase the market valuation of banks"--NBER website

Sustainable Value Added

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Publisher :
ISBN 13 : 9783935630191
Total Pages : 68 pages
Book Rating : 4.6/5 (31 download)

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Book Synopsis Sustainable Value Added by : Frank Figge

Download or read book Sustainable Value Added written by Frank Figge and published by . This book was released on 2002 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Business Affairs of Mr Julius Caesar

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Publisher : Bloomsbury Publishing
ISBN 13 : 1472582748
Total Pages : 211 pages
Book Rating : 4.4/5 (725 download)

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Book Synopsis The Business Affairs of Mr Julius Caesar by : Bertolt Brecht

Download or read book The Business Affairs of Mr Julius Caesar written by Bertolt Brecht and published by Bloomsbury Publishing. This book was released on 2016-01-28 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bertolt Brecht's extraordinary historical novel presents an aspiring scholar's efforts to write an idealized life of Julius Caesar twenty years after his death. But the historian abandons his planned biography, confronted by a baffling range of contradictory views. Was Caesar an opportunist, a permanently bankrupt businessman who became too big for the banks to allow him to fail – as his former banker claims? Did he stumble into power while trying to make money, as suggested by the diary of his former slave? Across these different versions of Caesar's career in the political and economic life of Rome, Brecht wryly contrasts the narratives of imperial progress with the reality of grasping self-interest, in a sly allegory that points to the Weimar Republic and perhaps even to our own times. Brecht reminds his readers of the need for constant vigilance and critical suspicion towards the great figures of the past. In an echo of his dramatic theories, the audience is confronted with its own task of active interpretation rather than passive acceptance -- we have to work out our own views about Mr Julius Caesar. This edition is translated by Charles Osborne and features an introduction and editorial notes by Anthony Phelan and Tom Kuhn.

German books in print

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Publisher :
ISBN 13 :
Total Pages : 2296 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis German books in print by :

Download or read book German books in print written by and published by . This book was released on 1995 with total page 2296 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The International Environment of Business

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Publisher : Oxford University Press, USA
ISBN 13 : 9780195116403
Total Pages : 456 pages
Book Rating : 4.1/5 (164 download)

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Book Synopsis The International Environment of Business by : Gerald M. Meier

Download or read book The International Environment of Business written by Gerald M. Meier and published by Oxford University Press, USA. This book was released on 1998-01 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: In an innovative way, The International Environment of Business, focuses on the fundamental forces of globalization and their implications for both private management in and public management of the changing world economy. The author approaches the subject matter in a way that cuts across the traditional boundaries of business, economics, and international relations. The resulting integration provides the basis for an undertaking of international contextual analysis by managers for their practical tasks of diagnosing, predicting, and responding in their rapidly evolving international, economic, and political environment. The first five chapters establish -- in a substantial, yet concise manner -- some basic principles of international trade and finance. The emphasis is on dynamic comparative advantage, trade policy, international capital movements, and balance-of-payments policy in order to further an understanding of the conduct of international economic transactions and an evaluation of public policy. The analytical principles from these chapters are applied in a number of Policy Profiles that present real policy issues of contemporary and future importance in the world economy. A set of questions provides a basis for an extended discussion of each Policy Profile. For a more advance exposition of some analytical points, there are a number of statistical and technical appendices at the end of these chapters. The next four chapters examine problems that involve state/market relationships in a variety of countries and regions. A major structural change in the global economy is the new Europe -- the internal market integration of the European Union and the proposed movement to an Economic and Monetary Union. Also far reaching are the changes in Japan's global position, the question of "Japanomics," and Japan's transition to a new era. The newly industrialized countries (NICs) are also important actors in the global economy. But can the successful strategies of the Asian NICs be generalized to other developing countries? Also raising crucial questions about the future are the transition economies of Central and Eastern Europe, the former Soviet Union, and China. What is their potential and what is the likelihood of free markets taking hold? In the final two chapters, the author summarizes managerial problems that arise when the forces of international economic integration conflict with national political autonomy, and synthesizes the overriding themes of global competition and global governance.

Europe and the Financial Crisis

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Publisher : Palgrave Macmillan
ISBN 13 : 9780230285545
Total Pages : 0 pages
Book Rating : 4.2/5 (855 download)

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Book Synopsis Europe and the Financial Crisis by : Pompeo Della Posta

Download or read book Europe and the Financial Crisis written by Pompeo Della Posta and published by Palgrave Macmillan. This book was released on 2011-04-28 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The global financial and economic crisis has brought about many effects that are still difficult to interpret univocally. This book studies the consequences of the crisis on Europe by examining the effects on the European institutional setup, governance and architecture and by studying in detail the different member countries.

Family Values and Value Creation

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Publisher : Springer
ISBN 13 : 0230594220
Total Pages : 286 pages
Book Rating : 4.2/5 (35 download)

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Book Synopsis Family Values and Value Creation by : J. Tàpies

Download or read book Family Values and Value Creation written by J. Tàpies and published by Springer. This book was released on 2008-05-29 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: In celebration of IESE's 50 years of bridging the gap between theory and practice, this essential compilation brings together today's top researchers to tackle the real-life issues that family business owners face on a daily basis, shedding new light on the values that shape these special types of companies.

Intangible Assets

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Publisher : John Wiley & Sons
ISBN 13 : 1118160932
Total Pages : 165 pages
Book Rating : 4.1/5 (181 download)

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Book Synopsis Intangible Assets by : Jeffrey A. Cohen

Download or read book Intangible Assets written by Jeffrey A. Cohen and published by John Wiley & Sons. This book was released on 2011-07-20 with total page 165 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for Intangible Assets "In Intangible Assets, Jeffrey Cohen presents an informative, thought-provoking and practical look at an increasingly important component of every business's worth. He describes the art and science of identifying assets that have clear economic benefit, but are typically not found on the balance sheet, and he provides an invaluable framework within which the reader can value these assets, despite their elusive nature." --Rick Westervelt, President, Skylist, Inc. "Jeffrey Cohen's integrative approach to conceptual issues of intangible assets is creative and a refreshing contribution. He brings law, economics, finance, and accounting to the same table, which results in a comprehensive framework for understanding how value is created and sustained. His construct of 'proto-assets' and 'portfolio of intangible economic benefits' is key. Written in an easy-to-read style with many practical examples, this book will be useful for both novice and experienced professionals." --W. Dana Northcut, PhD, Adjunct Associate Professor of Accounting Graduate School of Business, University of Chicago Principal, Chicago Partners, LLC "This volume is the perfect resource for newcomers to IP valuation. Through lucid explanations and well-chosen illustrations, it does for the reader exactly what a valuation expert should do for a client--it makes the abstract concrete. But this volume is not just for the novice; it holds insights that will be useful to IP experts in law, accounting, and economics." --Edward F. Malone, Partner, Jenner & Block LLP

Family Businesses in Transition Economies

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Publisher : Springer
ISBN 13 : 3319142097
Total Pages : 362 pages
Book Rating : 4.3/5 (191 download)

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Book Synopsis Family Businesses in Transition Economies by : Léo-Paul Dana

Download or read book Family Businesses in Transition Economies written by Léo-Paul Dana and published by Springer. This book was released on 2015-03-25 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: ​This book presents the reader a comprehensive understanding of the development of family business in transitional economies. Throughout eastern Europe, post-Communist countries transitioning to market-based economies are obtaining a variety of results due to diverse policy approaches. Expert contributions in this book draw from a wealth of information in this context and include thought-provoking policy prescriptions for the future. This book concentrates on the challenges to predict the direction emerging markets will take, particularly when dealing with the wide-ranging social and economic situations taking place in post-Communist Eastern Europe. This reference volume for policymakers, educators, investors, and researchers also provides a much-needed and timely survey of family firms in the transitioning markets of post-Communist Europe.