This paper inquires into recent changes of accounting regulation in six OECD countries: Germany, France, England, USA … goldenen Zeitalter des Nationalstaats bis heute. Dies erfolgt für die sechs größten OECD Staaten, Deutschland, Frankreich, das …

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS …

This paper focuses on implementation of a two-tiered external financial reporting enforcement mechanism in Germany 2004 … of the distinction to non-misstating firms. My results show the meaning of the enforcement of IFRS for the quality of … financial reporting to standard setters, policy makers, and investors in Germany …