. "anderen Informationen", welche zwar wertrelevante Informationen außerhalb der Rechnungslegung berücksichtigen soll, allerdings … gemäß den gesetzten Modellprämissen rechnerisch auf den nicht durch Rechnungslegung erklärten Wertbeitrag der "anderen …The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of …

Die Arbeit stellt die Entwicklung von gesetzlichen Normen und Standards für die Rechnungslegung von Stiftungen in …The PhD-thesis analyses the development of accounting standards for foundations in Germany …

Bedingungen reagieren zu können. Darüber hinaus hat die Internationalisierung der Rechnungslegung einen wichtigen Beitrag zur … Zwischenberichterstattung der aktuellen Entwicklung in der Rechnungslegung weiter anzupassen, um die teilweise bestehende Inkonsistenz der …

The dissertation compares the HGB-, US-GAAP and IFRS standards regarding the accounting for software. The analysis … deals with accounting problems of the producer of software as well as of the user of software. The center of the examination …

werden. Eine häufig unterstellte Schwachstelle der externen Rechnungslegung wird in der mangelnden metrischen Bewertung und … about the impossible recognition of human capital in the valid German accounting systems follows an analysis of voluntary …

The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a … fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader … goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of …

I explore the effect of accounting complexity on misreporting using a setting of revenue restatements. I measure …

received by Notre Dame’s Professor of Accounting, Derek Parkin.Professor Parkin was formally recognised by the Institute of … locally and is a foundation member of the Global Accounting Alliance, a coalition of the world’s premier accounting bodies …

Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to … question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession …’s authoritative influence over accounting standard setting and financial reporting. It focuses on the period following the collapse of …