topics addressed in this book include application of welfare theorems such as competition in and for the market in the …

, chapter summaries and complex cases in each of the eleven chapters. With the International Financial Reporting Standards (IFRS … financial reporting based on IFRS, auditing, financial instruments, performance systems in specific industries, etc. She is a …

Geschäftsbereichen unter IFRS 5 existieren und ob sie verhindert werden können. Anhand von 325 Beobachtungen von CDAX …

Abbildung von Leasingverhältnissen nach IFRS/handelsrechtlicher Rechnungslegung -- Erfüllung der Informationsfunktion … „IFRS 16“, die im Bereich der Leasingbilanzierung zu einem Paradigmenwechsel in der internationalen Rechnungslegung geführt … Autorin dar, warum eine Ausweitung der Nutzungsrechtsbilanzierung entsprechend IFRS 16 auch auf kleine und mittlere …

-country Empirical Analysis on IFRS based financial reports -- 5. Conclusion. … hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this … provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be …

. Toward a Definition of Profit Smoothing -- 5. Why China? -- 6. Empirical Analysis of Profit Smoothing.-7. Management Behavior …

: Evaluating the sustainability of Innovation in China from the Perspective of Institutional Economics -- Chap.3: Political Capital … and Enterprise Performance in China: Empirical Analysis Using Data from the People’s Congress of Yangzhou City and … Industrial Enterprise -- Chapter 4. Land market competition among local governments: A spatial analysis of Zhejiang province. …

Innovation Mechanism in M&A of China’s SOEs -- The Theoretical Framework of Trust and Innovation Mechanism in M&A of China’ SOEs … analysis of China’s enterprise M&A pricing based on expected market excess reward -- Trust, innovation and M&A value: An … empirical study in China -- Trust Mechanism and M&A Performance: Trust Mechanism in Chinese SOEs’ Mixed Ownership-oriented M …

Chapter1 Introduction -- Chapter2 China’s SOEs’ Efficiency Losses: A Survey -- Chapter3 Survival Predicament, Soft … Upstream Monopoly, Asymmetric Competition and Social Welfare: Mechanisms -- Chapter7 Ownership Structure, Growth Differences …, but also create favorable conditions for financial deregulation, elimination of market segmentation, weakened market …