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The decision usefulness of financial accounting measurement concepts : evidence from an online survey of professional investors and their advisors
Gassen, Joachim; Schwedler, Kristina - In: European accounting review 19 (2010) 3, pp. 495-509
Persistent link: https://www.econbiz.de/10008695446
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Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?
Gassen, Joachim (contributor) - 2008
In their joint framework project, the FASB and the IASB recently proposed dropping stewardship as a separate objective of financial accounting, because the Boards view stewardship and valuation usefulness as compatible sub-objectives ranking under an overall objective of decision usefulness....
Persistent link: https://www.econbiz.de/10003693060
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Finanzkrise: die Rolle der Rechnungslegung
Gassen, Joachim - In: Finanzmärkte im Umbruch : Krise und Neugestaltung, (pp. 83-95). 2009
Persistent link: https://www.econbiz.de/10003832028
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Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?
Gassen, Joachim - 2008
In their joint framework project, the FASB and the IASB recently proposed dropping stewardship as a separate objective of financial accounting, because the Boards view stewardship and valuation usefulness as compatible sub-objectives ranking under an overall objective of decision usefulness....
Persistent link: https://www.econbiz.de/10010263727
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Finanzkrise: die Rolle der Rechnungslegung
Gassen, Joachim - In: Vierteljahrshefte zur Wirtschaftsforschung 78 (2009) 1, pp. 83-95
Eine der wesentlichen Gründe für das Entstehen und den Verlauf der Finanzkrise dürfte in der Intransparenz moderner Kapitalmärkte liegen. Diese Intransparenz begünstigt einerseits das Entstehen von spekulativen Blasen. Andererseits ist die mangelnde Transparenz wohl wesentlich für die...
Persistent link: https://www.econbiz.de/10010377867
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Mandatory IFRS adoption and accounting comparability
Cascino, Stefano; Gassen, Joachim - 2010
The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more … shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS … adoption of IFRS increases the comparability of some prominent balance sheet line items across countries, it has no clear …
Persistent link: https://www.econbiz.de/10010281527
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Comparability effects of mandatory IFRS adoption
Cascino, Stefano; Gassen, Joachim - 2012
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 …
Persistent link: https://www.econbiz.de/10010281535
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Öffentliche Zuwendungen und Bilanzpolitik : eine beispielgestützte Analyse von IAS 20
Fülbier, Rolf Uwe; Gassen, Joachim; Küting, Ulrich; … - In: KoR : internationale und kapitalmarktorientierte … 8 (2008) 7/8, pp. 474-484
Persistent link: https://www.econbiz.de/10003731852
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Das Rahmenkonzept-Projekt des IASB und des FASB : eine normendeskriptive Analyse des aktuellen Stands
Gassen, Joachim; Fischkin, Michael; Hill, Verena - In: WPg : Kompetenz schafft Vertrauen 61 (2008) 18, pp. 874-882
Persistent link: https://www.econbiz.de/10003754449
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Währungsumrechnung nach IFRS im Rahmen des Konzernabschlusses : ein Fallstudie zur Umrechnung von Fremdwährungsabschlüssen nach IAS 21
Gassen, Joachim; Davarcioglu, Tolga; Fischkin, Michael; … - In: KoR : internationale und kapitalmarktorientierte … 7 (2007) 3, pp. 171-180
Persistent link: https://www.econbiz.de/10003426315