Corporate failures and accounting scandals had shaken the foundations of investors’ confidence in the transparency …. Primary audiences of the book are researchers in finance and control, students, and professionals in the field of accounting … in Select Countries including India -- Chapter-III: Statutory Auditors’ Independence in Select Corporate Accounting …

Rechnungslegung (u.a. Integrated Reporting, Leasing-Bilanzierung, Tax Accounting) -- Betriebswirtschaftliche … Accounting) Betriebswirtschaftliche Steuerlehre (u.a. Country by Country Reporting, Teilgewinnrealisierung, Steuercontrolling …

changes that have to be made to the accounting and financial system of a transition economy. Accounting and Financial System … changes that have to be made to the accounting and financial system of a transition economy. Accounting and Financial System … the Florida International University, USA. He has doctorates in accounting, economics, law and philosophy. He is an …

Einführung -- Einführung -- Grundlagen der Unabhängigkeit und Bilanzpolitik -- Institutioneller Rahmen und Regulierung … der Unabhängigkeit -- Modelltheoretische Ergebnisse zur Unabhängigkeit -- Bilanzpolitik -- Bisherige empirische Ergebnisse … zur Unabhängigkeit und Bilanzpolitik -- Empirische Modelle zu Prüferhonoraren, Prüferunabhängigkeit und Bilanzpolitik …

Bilanzpolitik in den geprüften Konzernabschlüssen der im CDAX gelisteten Unternehmen. …

Die Vorstände von Aktiengesellschaften können durch Bilanzpolitik die Bemessungsgrundlage ihrer erfolgsabhängigen …

1 Introduction -- 2 The family business -- 3 Earnings management in family firms -- 4 Accounting conservatism in family … firms -- 5 Corporate disclosure in family firms -- 6 The relationship between accounting choice and family business: What is … wide range of accounting choices, including earnings management, accounting conservatism, and financial and non …

structured review of all relevant findings presented in the financial economics and accounting literature. Based on this review …, he examines important accounting and economic implications of the coinsurance effect by means of two comprehensive … accounting synergies which entail considerable value-enhancing potentials. Contents The Firm Characteristic of Corporate …