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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.