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The use of accounting policy options under IFRS in Europe: Do country, industry, and topic factors matter?
Eisenschmidt, Karsten; Krasodomska, Joanna - In: Contemporary Economics 15 (2021) 3, pp. 289-308
Since the formation of the International Accounting Standards Board (IASB), the use of International Financial Reporting Standards (IFRS) has spread and they have become global standards for financial reporting. However, they are not used unanimously all over the world. This paper focuses on...
Persistent link: https://www.econbiz.de/10014544489
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The legitimacy of global accounting rules: a note on the challenges from path-dependence theory
Pittroff, Esther - In: Journal of Management and Governance 25 (2020) 2, pp. 379-396
This paper discusses the legitimacy of the convergence of accounting regulation from the view of path-dependence theory … of corporate governance systems have to be consistent with these values in order to achieve the real convergence of … accounting standards. The paper analyses the development of accounting convergence and discusses different convergence strategies …
Persistent link: https://www.econbiz.de/10014503703
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The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession
Bloomfield, Matthew J.; Brüggemann, Ulf; Christensen, … - 2015
The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory harmonization should reduce economic mobility barriers,...
Persistent link: https://www.econbiz.de/10011431204
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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 comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping accounting information. We provide early...
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 might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping accounting information....
Persistent link: https://www.econbiz.de/10010281535
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Does legality matter? The case of tax avoidance and evasion
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2015
Previous research argues that law expresses social values and could, therefore, influence individual behavior independently of enforcement and penalization. Using three laboratory experiments on tax avoidance and evasion, we study how legality affects individuals' decisions. We find that,...
Persistent link: https://www.econbiz.de/10011307520
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Periodenerfolgsmessung und Risikovorsorge im Kreditgeschäft: Ein grundlegender Überblick und Vergleich alternativer Ansätze der Bewertung von Kreditforderungen
Hopp, Janina; Nippel, Peter - 2015
Der Periodenerfolg im Kreditgeschäft hängt nicht nur von den Zinserträgen, sondern auch von der Bewertung der Kreditforderungen unter Berücksichtigung des Ausfallrisikos ab. Hier werden Wertberichtigungen für eingetretene Verluste, für erwartete Verluste, und solche zur Berücksichtigung...
Persistent link: https://www.econbiz.de/10011310983
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Does legality matter? The case of tax avoidance and evasion
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2015
Previous research argues that law expresses social values and could, therefore, influence individual behavior independently of enforcement and penalization. Using three laboratory experiments on tax avoidance and evasion, we study how legality affects individuals' decisions. We find that,...
Persistent link: https://www.econbiz.de/10011345574
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Compliance cost estimates: Survey non-response and temporal framing effects
Eichfelder, Sebastian - 2013
Due to empirical research, tax and accounting compliance costs are a considerable burden for private businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. This paper investigates the impact of both aspects on the estimated cost burden. I...
Persistent link: https://www.econbiz.de/10010323744
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Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior
Diller, Markus; Kortebusch, Pia; Schneider, Georg; … - 2014
Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used to provide tax certainty. We analyze ATRs from the taxpayers' and tax authorities' perspectives. Investors request ATRs if the fee does not exceed a certain threshold. We integrate this finding into...
Persistent link: https://www.econbiz.de/10010368145