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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 … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … 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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Corporate financial reporting system and developments herein: An exploratory study from Pakistan
Kouser, Rehana; Makki, Muhammad Abdul Majid; Qureshi, … - In: Pakistan Journal of Commerce and Social Sciences (PJCSS) 6 (2012) 1, pp. 12-26
To capture international opportunities of capital accumulation for corporate sector and to contribute in the development of economy, the government of Pakistan acted speedily to harmonize with international financial reporting system immediately after establishment. This study presents a...
Persistent link: https://www.econbiz.de/10011938296
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Die bilanzielle Behandlung von Zweckgesellschaften und ihre Bedeutung im Rahmen der Corporate Governance. Betriebswirtschaftlihe Handlungshilfen
Schäfer, Henry; Kuhnle, Oliver - 2006
Fälle wie der des insolventen amerikanischen Energiekonzerns Enron erwecken den Eindruck, dass Special Purpose Entities in erster Linie dazu gegründet werden, den Einblick Unternehmensexterner in die wirtschaftliche Lage eines Unternehmens zu begrenzen. Die kritische Einstellung zu solchen...
Persistent link: https://www.econbiz.de/10011315102
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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
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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The quality of Neuer Markt quarterly reports: An empirical investigation
D'Arcy, Anne; Grabensberger, Sonja - 2002
For the Neuer Markt year 2001 is not considered as one of its best, compared to its prior performance. Investors who once piled into the Neuer Markt have now become wary of the exchange, which was launched in 1997 as Europe’s leading growth market and answer to the U.S.‘s Nasdaq Stock...
Persistent link: https://www.econbiz.de/10010316318
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Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles
Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53
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 …
Persistent link: https://www.econbiz.de/10010421323
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Disclosure of risk information in the European banking sector
Klepczarek, Emilia - 2015
The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...
Persistent link: https://www.econbiz.de/10012232301
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Zur Vereinheitlichung des Rentenrechts
Feld, Lars P.; Kohlmeier, Anabell - 2016
unangemessen angesehen. Alle Vorschläge zur Rechtsangleichung sind jedoch mit gewissen Nachteilen verbunden; es gibt keine Lösung …
Persistent link: https://www.econbiz.de/10011559991
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Reforming the ICE regulations: What chance now
Hall, Mark; Purcell, John; Adam, Duncan - 2015
Drawing on analysis of 2004 and 2011 WERS data and extensive case studies of employee consultation bodies, this paper highlights major problems with the regulatory design and enforcement of the Information and Consultation of Employees Regulations 2004 and advocates reforms to improve their...
Persistent link: https://www.econbiz.de/10011646649
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Interjurisdictional linkages and the scope for interventionist legal harmonization
Baniak, Andrzej; Grajzl, Peter - 2010
We study the desirability of interventionist harmonization of legal standards across multiple, mutually interdependent jurisdictions which strive to adapt law to their local conditions as well as to synchronize it with other jurisdictions. In a setting where jurisdictions are privately informed...
Persistent link: https://www.econbiz.de/10010270515