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The effect of economic conditions on accounting conservatism under IFRS in Europe

Cerqueira, Antonio; Pereira, Cláudia - In: Review of Economic Perspectives 20 (2020) 2, pp. 137-169

institutional factors. In addition, we examine the impact of IFRS adoption and the influence of changes in economic conditions on … conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for … conservatism after IFRS adoption. Regarding the joint impact of IFRS adoption and economic conditions, we find a decrease in …

Persistent link: https://www.econbiz.de/10012384142

The emerging "Post-Doha" agenda and the new regionalism in the Asia-Pacific

Plummer, Michael G. - 2012

This paper considers emerging commercial policy challenges facing the Asia-Pacific region in light of the impasse reached at the Eighth World Trade Organization (WTO) Ministerial Meeting in December 2011. It underscores that, while marginal liberalization of trade barriers under the Doha...

Persistent link: https://www.econbiz.de/10010397243

The free trade area of the Asia-Pacific: A constructive approach to multilateralizing Asian regionalism

Bergsten, C. Fred; Noland, Marcus; Schott, Jeffrey J. - 2011

This paper examines the prospect of realizing regional economic integration via the mechanism of a Free Trade Area of the Asia-Pacific (FTAAP). The FTAAP initiative represents a politically ambitious, high potential benefit option for achieving Asian regional integration. Among its desirable...

Persistent link: https://www.econbiz.de/10010397348

Intellectual property rights in regional trade agreements of Asia-Pacific economies

Puutio, Teemu Alexander - 2013

Economic growth across the globe increasingly depends on knowledge-based industries. As a consequence Intellectual Property Rights, or IPRs, are becoming increasingly integral to trade agreements. With the stagnation of the Doha Round the prospect of new global standards, to augment those...

Persistent link: https://www.econbiz.de/10010427112

International market entry strategies of EU and Asia-Pacific low fare airlines

Albers, Sascha; Heuermann, Caroline; Koch, Benjamin - 2009

We employ Dunning's eclectic paradigm (OLI) to shed light onto low fare airlines' (LFA) internationalization strategies. In addition to 31 European LFA, we also analyze the internationalization strategies of 41 LFA in the Asia-Pacific region. The results indicate that in Europe rather homogenous...

Persistent link: https://www.econbiz.de/10010309341

Is Cash (the only) King? – Eine kritische Analyse der Aussagekraft von Kapitalflussrechnungen nach IAS 7

Pütter, Jonas - In: Junior Management Science (JUMS) 8 (2023) 1, pp. 219-236

Beeinflussbarkeit durch Bilanzpolitik zugesprochen und somit eine besondere Eignung als Maß des Unternehmenserfolgs. Im Rahmen dieser …

Persistent link: https://www.econbiz.de/10014528977

Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany

Bornemann, Sven; Kick, Thomas; Memmel, Christoph; … - 2010

Section 340f of the German Commercial Code allows banks to provision against the special risks inherent to the banking business by building hidden reserves. Beyond risk provisioning, these reserves are implicitly accepted as an earnings management device. By analyzing financial statements of...

Persistent link: https://www.econbiz.de/10010303921

Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? Empirical evidence based on US GAAP annual reports

Henselmann, Klaus; Scherr, Elisabeth - 2012

Most of the bankruptcy prediction models developed so far have in common that they are based on quantitative data or more precisely financial ratios. However, useful information can be lost when disregarding soft information. In this work, we develop an automated content analysis technique to...

Persistent link: https://www.econbiz.de/10010308947

Mapping crisis-era protectionism in the Asia Pacific region

Evenett, Simon J. - 2013

This paper provides an account of the resort in recent years by governments in the Asia Pacific region to discrimination against foreign commercial interests. As in previous systemic economic crises, policymakers altered the mix of discriminatory policies employed. This time around governments...

Persistent link: https://www.econbiz.de/10010397297

Internationale Bilanzpolitik: Einfluss der Bilanzpolitik nach IFRS und US GAAP auf die Darstellung der wirtschaftlichen Unternehmenslage mit Beipielen internationaler Automobilzuli...

Pochmann, Günter; Sendel-Müller, Markus; Kischewski, Sven - 2012

Bilanzpolitik ist die zielgerichtete Gestaltung des Jahresabschlusses. Damit versucht die Geschäftsleitung das Bild der … internationalen Rechnungslegungsstandards IFRS und US GAAP zur Verfügung stehen. Daneben zeigt sie, wie der Bilanzleser solche …

Persistent link: https://www.econbiz.de/10011315141

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