(Mobile library) Die externe Finanzierung von Pensionsverpflichtungen: Grundlagen, Motive und empirische Ergebnisse (German Edition)






 |  2014-03-13 |  2014-03-13 | File Name: B01AKFE3KC


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Nachdem bislang in Deutschland die interne Finanzierung von Pensionsverpflichtungen vorherrschend war, greifen immer mehr Unternehmen zur externen Finanzierung. Johann Clausen fragt, wie es zu dieser Veränderung gekommen ist. Nach einer Einführung in die Grundlagen und Gestaltungsformen der externen Finanzierung untersucht er auf theoretischer und empirischer Basis die Motive, die mit einer externen Finanzierung verfolgt werden. Dabei beschreibt er insbesonder...


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