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 …

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 …

Germany and France have old glory and we wanted to recall some features of the history of their accountants on the …

different accounting treatments under local GAAP and IFRS, which are mostly common to Germany and Italy. …Previous research has investigated the economic consequences of IFRS adoption, but there is little evidence on the … impact of IFRS adoption on companies' reporting performance by adopting a comparative approach. To this purpose, this study …

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 …

Ansatz der am Risiko der jeweiligen Bank orientierten Eigenkapitalunterlegung ausgebaut oder eine nicht …-risikoorientierte Kennziffer wie die Leverage Ratio (bilanzielles Eigenkapital zu Geschäftsvolumen) die zentrale Kennzahl für die Bankenaufsicht …

The purpose of this article is to obtain feedback about the transition to IFRS standards and their implementation in …

(IAS/IFRS) introduced into the Italian legal system by the legislative decree no. 38 of 28th February 2005. Moreover, it …