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The Romanian Accounting Information under the Pressure of Providers and Users
Cotleţ, Dumitru; Megan, Ovidiu - In: Annals of the University of Petrosani, Economics 7 (2007), pp. 83-92
In Romania of our days financial accounting and taxation accounting are not the same. They have different objectives, are subject to different rules and serve different purposes. Financial accounting involves the preparation of information for the purpose of decision-makers while the taxation...
Persistent link: https://www.econbiz.de/10005628060
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The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany
Watrin, Christoph; Pott, Christiane; Ullmann, Robert - In: International Journal of Accounting, Auditing and … 8 (2012) 3, pp. 274-302
Using as a natural experiment, the German corporate tax rate decrease in 2001, this paper studies the effect of tax accounting incentives on financial statements in a setting where book-tax conformity is strong. We find that companies that generally balance their overall accounting strategy,...
Persistent link: https://www.econbiz.de/10010670392
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Tax accounting in the late medieval German territorial states
Vogeler, Georg - In: Accounting History Review 15 (2005) 3, pp. 235-254
This paper examines tax accounting in the late medieval German territorial states, where we find that tax accounting starts in an oral context. By the thirteenth and fourteenth centuries, miscellaneous notes on taxes arising in various contexts were commonly augmented by wax tablets or tallies...
Persistent link: https://www.econbiz.de/10005446312
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A comparison of properties of earnings, book value, and residual income for financial reporting under IAS and IFRS
Lin, Henghsiu; Paananen, Mari - In: International Journal of Accounting, Auditing and … 7 (2011) 3, pp. 219-252
standards (IAS) during 2000-2002 with those under international financial reporting standards (IFRS) during 2003-2004 (the … Swiss companies reporting under IAS during 2000-2002 and IFRS during 2003-2004 and 2005-2006 by assessing the relative … international accounting standards do not change the valuation properties of Swiss and German IAS/IFRS accounting variables. However …
Persistent link: https://www.econbiz.de/10009352509
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Assessing the value relevance of total comprehensive income under IFRS: an empirical evidence from European stock exchanges
Devalle, Alain; Magarini, Riccardo - In: International Journal of Accounting, Auditing and … 8 (2012) 1, pp. 43-68
performance should be reported in the IFRS financial statement. …
Persistent link: https://www.econbiz.de/10010670391
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Accounting for credit risk: are the rules setting the right incentives?
Gebhardt, Gunther - In: International Journal of Financial Services Management 3 (2008) 1, pp. 24-44
national German rules with the related IFRS rules and identifies inconsistencies across different types of transactions in both …-provisioning, emanating from the capital markets and from banking supervisory authorities. The conclusion is that, in particular, the IFRS …
Persistent link: https://www.econbiz.de/10005753797
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The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany
Ernstberger, Jurgen - In: International Journal of Accounting, Auditing and … 5 (2008) 1, pp. 1-29
reporting under IFRS and US GAAP within a homogenous institutional setting. Therefore, it uses a sample of companies which were … listed in the major segments of the German stock exchange during the period 2001?2004 and which voluntarily applied IFRS or … information beyond net income in explaining stock returns; comprehensive income under IFRS provides more incremental value …
Persistent link: https://www.econbiz.de/10005754591
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The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany
Ernstberger, Jurgen - In: International Journal of Accounting, Auditing and … 5 (2008) 1, pp. 1-29
reporting under IFRS and US GAAP within a homogenous institutional setting. Therefore, it uses a sample of companies which were … listed in the major segments of the German stock exchange during the period 2001–2004 and which voluntarily applied IFRS or … information beyond net income in explaining stock returns; comprehensive income under IFRS provides more incremental value …
Persistent link: https://www.econbiz.de/10008538784
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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/10010615527
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German and French writers: some relevant alternatives to IAS-IFRS conceptual framework
Degos, Jean-Guy; Mattessich, Richard - In: International Journal of Critical Accounting 4 (2012) 4, pp. 380-400
Germany and France have old glory and we wanted to recall some features of the history of their accountants on the …
Persistent link: https://www.econbiz.de/10010816622