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This article contains results of an empirical survey among companies of the German agribusiness. The purpose of this study was to investigate the companies' attitude towards the International Financial Reporting Standards IAS/IFRS and its implementation and status of adoption. It shows that the...
Persistent link: https://www.econbiz.de/10005039044
Zwischen den International Accounting Standards (IAS) und der Steuerpolitik der Europäischen Kommission zeichnet sich eine immer deutlichere Verbindung ab. Innerhalb der EU könnten IAS über die im Juni 2002 verabschiedete EU-Verordnung zur Harmonisierung der handelsrechtlichen...
Persistent link: https://www.econbiz.de/10005098355
Ziel des vorliegenden Beitrags ist es, die Auswirkungen von Kongruenzdurchbrechungen auf die Bewertung, Vorteilhaftigkeitsprüfung und Performance-Messung mit buchwertbasierten Residualgewinnen zu bestimmen. Wir wählen dazu folgendes Vorgehen: Kapitel II stellt die Wirkungsweise des...
Persistent link: https://www.econbiz.de/10005063025
Using data for the 1990’s, this paper examines the role of sheepskin effects in the returns to education for Japan. Our … the US. These results could be explained by the particular recruitment system of large firms in Japan, which makes the …
Persistent link: https://www.econbiz.de/10005822544
we examine exports of over 41 sub-regions of Japan in over 7,000 product categories. First, we examine to what extent the …
Persistent link: https://www.econbiz.de/10005824771
This paper contributes to the existing empirical investigation of Japan-Korea international trade by providing new … dataset disaggregated by sub-regions, we calculate the Grubel-Lloyd intra-industry trade index for 41 regions of Japan with …
Persistent link: https://www.econbiz.de/10005824774
In this study, we investigate the dynamics of the trilateral trade relationship among the U.S., Japan and an emerging … competing with those of Japan in US markets while the exports of China and Mexico to the US also appears to be promoted partly … by Japanese exports to these countries. However, after controlling for Japan’s FDI to these countries, the trade …
Persistent link: https://www.econbiz.de/10005824775
This paper examines the role of Japan against that of China in the exchange rate regime in East Asia in light of … generate higher average welfare gains for East Asian countries than currency unions with Japan or the United States. Overall …, Japan does not appear to be a dominant player in forming a currency union in East Asia, and this trend is likely to continue …
Persistent link: https://www.econbiz.de/10005826046
Persistent link: https://www.econbiz.de/10005826708
trade policy regimes. The findings are drawn from four case studies (China, India, Japan, and Korea), as well as a …
Persistent link: https://www.econbiz.de/10005835272