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Internationale Rechnungslegungsnormen und Neue Institutionenökonomik
Wüstemann, Jens - 1999
Die Öffnung des deutschen Bilanzrechts bewirkt eine zunehmende Anwendungsbreite von internationalen Rechnunungslegungsnormen (wie insbesondere der US-GAAP und der IAS) für deutsche Rechtsanwender;1 die heterogenen Normtypen und die – damit einhergehend – unterschiedlichen ökonomischen...
Persistent link: https://www.econbiz.de/10010316236
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Accounting for Financial Instruments in the Banking Industry
Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2002
Recent changes in accounting regulation for financial instruments (SFAS 133, IAS 39) have been heavily criticized by representatives from the banking industry. They argue for retaining a historical cost based mixed model where accounting for financial instruments depends on their designation to...
Persistent link: https://www.econbiz.de/10010316245
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The Valuation of Employee Stock Options - How Good Is the Standard?
Raupach, Peter - 2003
This study contributes to the valuation of employee stock options (ESO) in two ways: First, a new pricing model is presented, admitting a major part of calculations to be solved in closed form. Designed with a focus on good replication of empirics, the model fits with publicly observable...
Persistent link: https://www.econbiz.de/10010316309
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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 on the comparability of financial accounting information around the world. Our results suggest that while mandatory …
Persistent link: https://www.econbiz.de/10010281527
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Comparability effects of mandatory IFRS adoption
Cascino, Stefano; Gassen, Joachim - 2012
of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two …The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … 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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EU autonomy, the Brussels Effect, and the rise of global economic protectionism
Bauer, Matthias; Pandya, Dyuti - 2024
The Brussels Effect, once emblematic of the EU's alleged influence in shaping global regulations, has now become a factor contributing to global regulatory fragmentation. The EU must recalibrate its trajectory towards a liberal and rules-based trading order, prioritizing widespread regulatory...
Persistent link: https://www.econbiz.de/10014560198
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World Economy in Spring 2024: Momentum remains subdued
Gern, Klaus-Jürgen; Kooths, Stefan; Liu, Wan-hsin; … - 2024
Die Weltwirtschaft expandiert derzeit in moderatem Tempo, wobei die Dynamik in den einzelnen Regionen recht unterschiedlich ist. Während die Konjunktur in den Vereinigten Staaten bis zuletzt kräftig war, befindet sich die Wirtschaft im Euroraum in einer Phase der Stagnation; im Vereinigten...
Persistent link: https://www.econbiz.de/10014506984
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Minimum wages (Pro and contra) ; pro - the role of the minimum wage in the modern welfare state
Dolado, Juan Jose - In: CESifo Forum 01 (2000) 1, pp. 21-22
Persistent link: https://www.econbiz.de/10011695613
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Minimum wages (Pro and contra) ; contra - the statutory minimum wage ; dangers in success
Shapiro, Judith - In: CESifo Forum 01 (2000) 1, pp. 23-24
Persistent link: https://www.econbiz.de/10011695614
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Alternatives to the concept of permanent establishment : e-commerce and taxation
Jr., Charles McLure - In: CESifo Forum 01 (2000) 3, pp. 10-16
Persistent link: https://www.econbiz.de/10011695626