Project Details
Projekt
Accounting for Investments in Operating Assets (A04)
Subject Area
Operations Management and Computer Science for Business Administration
Term
since 2019
Project identifier
Deutsche Forschungsgemeinschaft (DFG) - Project number 403041268
Reichelstein and Rohlfing-Bastian (A04) investigate the quality and usefulness of accounting information for investment decisions. First, they investigate how the levelized cost as a life-cycle metric enables internal stakeholders to make informed decisions. They apply the concept to different types of investment decisions and management control problems and illustrate its decision-relevance and potential transparency effects. Second, they shift the focus toward external stakeholders and analyze the corporate reporting of environmental metrics (such as carbon dioxide emissions) as well as the transparency effects for investment decisions that will reduce these emissions in the future.
DFG Programme
CRC/Transregios
Subproject of
TRR 266:
Accounting for Transparency
Applicant Institution
Universität Paderborn
