(IFRS), make reconciling meanings between these standards a laborious and error-prone affair. As the audience for this …

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 …

performance should be reported in the IFRS financial statement. …

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 …

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

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 …

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 …