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Economic consequences of accounting enforcement reforms : the case of Germany
Ernstberger, Jürgen; Stich, Michael; Vogler, Oliver - In: European accounting review 21 (2012) 2, pp. 217-251
Persistent link: https://www.econbiz.de/10009568088
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The Effects of Accounting Standards on the Financial Reporting Properties of Private Firms – Evidence from the German Accounting Law Modernization Act
Zicke, Julia - 2017
This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted, several accounting rules were transferred from IFRS to...
Persistent link: https://www.econbiz.de/10012972553
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Einführung in das Bilanzrichtlinien-Gesetz : (Transformation d. 4., 7. u. 8. EG-Richtlinie)
1986
Persistent link: https://www.econbiz.de/10014005200
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Disciplinary measures in response to restatements after Sarbanes–Oxley
Burks, Jeffrey J. - In: Journal of accounting and public policy 29 (2010) 3, pp. 195-225
Persistent link: https://www.econbiz.de/10003988376
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How do firms react to the prohibition of long-lived asset impairment reversals? : evidence from China
Zhang, Ran; Lu, Zhengfei; Ye, Kangtao - In: Journal of accounting and public policy 29 (2010) 5, pp. 424-438
Persistent link: https://www.econbiz.de/10008737167
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Meeting user information needs : the impact of major changes in FASB and GASB standards on financial reporting by colleges and universities
Fischer, Mary; Gordon, Teresa P.; Kraut, Marla A. - In: Journal of accounting and public policy 29 (2010) 4, pp. 374-399
Persistent link: https://www.econbiz.de/10008653167
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Incremental information context of option-related excess tax benefit under FASB Statement No. 123R: a research note
Hossain, Mahmud; Mitra, Santanu; Rezaee, Zabihollah - In: International journal of accounting and information … 19 (2011) 2, pp. 146-168
Persistent link: https://www.econbiz.de/10009243185
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Die EU-Reform der Abschlussprüfung : Materialien und Gegenüberstellungen zur EU-Verordnung und Richtlinie ; IDW Textausgabe
Blöink, Thomas; Lücke, Alexander - 2014
Persistent link: https://www.econbiz.de/10010431648
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The impact of regulatory enforcement and audit upon IFRS compliance : evidence from China
Chen, Jean Jinghan; Zhang, Haitao - In: European accounting review 19 (2010) 4, pp. 665-692
Persistent link: https://www.econbiz.de/10008759243