countries with weakly constraining regulations (i.e. Germany). This suggests that national regulations strongly impact IFRS …

efforts have far lower success rates than selective ones. Using primary data collected both in France and Germany, we …

primary data collected in France and Germany, we show that the decision is strongly influenced by both internal (i.e., asset …

The concept of corporate social responsibility (CSR) is a relatively recent addition to the agenda in Germany, although … seen significant changes in Germany, challenging established ways of treating the role of business in society. This …

Britain, the United States, Germany, and France) and covers more than a century, starting in 1880. We explain that all these … precisely, it relates a balance sheet theory, which distinguishes four phases in accounting treatment for goodwill, to the shift …

Review of German debates in value theory/political economy, in this case espacially the still-unsettled issue of the …

This article features a global picture of Latin American studies in Germany, taking into account the main universities …

France and Germany rely on different historic, religious, administrative and political traditions. In spite of these … fundamental differences which should structure the non profit sector of every country, according to the theory of social origins … differences remain however: a higher rate of membership and a more important weight of the foundations in Germany …