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Becker, Kirstin (ed.); Bischof, Jannis (ed.); … - 2020

Persistent link: https://www.econbiz.de/10012628048

Constructing accounting as a public policy issue : the framing of fair value accounting during the global financial crisis of 2007-09

Becker, Kirstin; Daske, Holger; Sextroh, Christoph - In: Essays on accounting regulation and its socio-economic …, (pp. 8-44). 2018

Persistent link: https://www.econbiz.de/10012116971

Global standards without the United States? : institutional work and the U.S. non-adoption of IFRS

Becker, Kirstin; Daske, Holger; Pelger, Christoph - In: Essays on accounting regulation and its socio-economic …, (pp. 45-87). 2018

Persistent link: https://www.econbiz.de/10012116975

Driving force or veto power? : the role of SEC in the (non-)adoption of IFRS in the U.S.

Becker, Kirstin; Daske, Holger; Pelger, Christoph - In: Essays on accounting regulation and its socio-economic …, (pp. 88-120). 2018

Persistent link: https://www.econbiz.de/10012116982

IFRS adoption in the United States : an analysis of the role of the SEC's chairs

Becker, Kirstin; Daske, Holger; Pelger, Christoph; … - In: Journal of accounting and public policy 42 (2023) 3, pp. 1-19

Persistent link: https://www.econbiz.de/10014323129

IFRS : Markets, Practice, and Politics

Becker, Kirstin; Bischof, Jannis; Daske, Holger - 2021

This monograph reviews the academic literature on market outcomes, reporting practices and the political economy behind the global use of International Financial Reporting Standards (IFRS). We start with a conceptual discussion of expected benefits and costs of an international harmonization of...

Persistent link: https://www.econbiz.de/10013226970