sogenannten Konzern-Sell-offs, den Verkauf von Konzerneinheiten, in diesem Fall an eine Beteiligungsgesellschaft (auch Private …, Informationsasymmetrie und sogar Fehlen von Informationen – die diese Konzern-Sell-offs (häufig auch Carve-outs genannt; gemeint ist der …-out-Strukturen im Fall von Konzern-Sell-offs an Beteiligungsgesell-schaften angewandt werden können, um dem bei Konzern-Sell-offs häufig …

(IFRS) in Australia. This is a worthwhile objective given that IFRS introduced an impairment regime, and within this regime …

(IFRS). I compare the value and distribution of synergy gains for target firms from weak regulatory environments that have … cross-listed or adopted IFRS (i.e., "strategic firms") to (1) target firms in similar countries that have not done so (i … comparison group, I expect higher total synergy gains and merger premia in acquisitions involving strategic firms relative to …

according to IFRS. Therefore, differences between loan loss provisions and expected losses should only result from different … loan that is in favor of the basic idea of IFRS. Suggestions for changes in current accounting and capital requirement …

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data.Moreover, in the year of switching from German GAAP to US …

This thesis focuses on compliance with IFRS disclosure requirements in Malaysia. There are four objectives that this …-compliance with IFRS in Malaysia; (2) to determine whether corporate ownership structure, culture and corporate governance attributes … have a significant influence on the extent of compliance with IFRS disclosure requirements; (3) to identify the factors of …