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Principles- versus rules-based accounting standards : the FASB's standard setting strategy
Benston, George J.; Bromwich, Michael; Wagenhofer, Alfred - In: Abacus : a journal of accounting, finance and business … 42 (2006) 2, pp. 165-188
Persistent link: https://www.econbiz.de/10003537427
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Worldwide financial reporting : the development and future of accounting standards
Benston, George J.; Bromwich, Michael; Litan, Robert E.; … - 2006
accounting statements toe investors in securities -- The roles and usefulness of auditing and accounting standards -- Corporate …
Persistent link: https://www.econbiz.de/10002934287
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Accounting Standards, Earnings Management, and Earnings Quality
Ewert, Ralf - 2013
This paper examines how the characteristics of accounting systems and management incentives interact and collectively determine financial reporting quality. We develop a rational expectations equilibrium model that features a steady-state firm with investments, financial and non-financial...
Persistent link: https://www.econbiz.de/10013090927
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Principles- versus rules-based accounting standards : the FASB's standard setting strategy
Benston, George J.; Bromwich, Michael; Wagenhofer, Alfred - 2009
Persistent link: https://www.econbiz.de/10003826087
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Corporate financial reporting and regulation in Japan
Benston, George J.; Bromwich, Michael; Litan, Robert E.; … - 2009
Persistent link: https://www.econbiz.de/10003826315
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International accounting standards : Bilanzierung und Bewertung ; Auswirkungen auf den Jahresabschluß
Wagenhofer, Alfred - 1999 - 2., aktualisierte und erw. Aufl.
Persistent link: https://www.econbiz.de/10000683428
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Fair value accounting : the eternal debate : AinE EAA symposium, May 2018
Mora, Araceli; McGeachin, Anne; Barth, Mary E.; Barker, … - In: Accounting in Europe 16 (2019) 3, pp. 237-255
Persistent link: https://www.econbiz.de/10012177178
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IAS/IFRS-Texte Internationale Rechnungslegung
Wagenhofer, Alfred (compiler); Doralt, Werner (ed.);  … - 2020 - 23. Auflage, Stand 1.6.2020
Persistent link: https://www.econbiz.de/10012236659
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Internationale Rechnungslegungsstandards : IAS/IFRS ; Grundkonzepte, Bilanzierung, Bewertung, Angaben, Umstellung und Analyse
Wagenhofer, Alfred - 2003 - 4., überarb. und erw. Aufl. der "International Accounting Standards"
Persistent link: https://www.econbiz.de/10001768672
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Die Rolle der Standards des IASB in der Internationalisierung der Rechnungslegung
Wagenhofer, Alfred - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 54 (2002) 3, pp. 230-245
Persistent link: https://www.econbiz.de/10001678710