differences between IFRS and the Greek accounting system, which have had a major impact on the conversion to IFRS. Furthermore, it … deals with specific issues related to local accounting practices and IFRS, the issue of enforcing compliance with IFRS and …-quality information. It is widely accepted by numerous organisations that adherence to International Financial Reporting Standards (IFRS …

international accounting standards do not change the valuation properties of Swiss and German IAS/IFRS accounting variables. However …, we document a decrease in the explanatory power of the accounting-based valuation models from the IAS period to the IFRS …We examine and compare the valuation properties of earnings and book value of equity under international accounting …

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 …, they finally begun to cooperate closely and have made progress, reflecting their aspirations to establish accounting …

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 …

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 … about the usefulness of international accounting data and about the adoption effects of a change to such accounting …

patterns of loan loss provisions are, in part, attributable to the rules of accounting for credit risk. It compares the … national German rules with the related IFRS rules and identifies inconsistencies across different types of transactions in both … regimes. The analysis of the accounting rules is combined with an analysis of incentives for under-provisioning and/or over …

patterns of loan loss provisions are, in part, attributable to the rules of accounting for credit risk. It compares the … national German rules with the related IFRS rules and identifies inconsistencies across different types of transactions in both … regimes. The analysis of the accounting rules is combined with an analysis of incentives for under-provisioning and/or over …