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Integration von externer und interner Unternehmensrechnung : eine ökonomische Analyse

Pelger, Christoph - 2012

Persistent link: https://www.econbiz.de/10013327604

What about the future of the academy? : some remarks on the looming colonisation of doctoral education

Pelger, Christoph; Grottke, Markus - In: Critical perspectives on accounting : an international … 26 (2015), pp. 117-129

Persistent link: https://www.econbiz.de/10010506283

"Twisting words"? : a study of the construction and reconstruction of reliability in financial reporting standard-setting

Erb, Carsten; Pelger, Christoph - In: Accounting, organizations and society : an … 40 (2015), pp. 13-40

Persistent link: https://www.econbiz.de/10010485548

Practices of Standard-Setting : An Analysis of the IASB's and FASB's Process of Identifying the Objective of Financial Reporting

Pelger, Christoph - 2017

In their revised conceptual frameworks, the IASB and FASB pronounce that in their view valuation usefulness is the single objective of financial reporting. The present paper addresses the question how this decision was made by the boards and why stewardship was not identified as a separate...

Persistent link: https://www.econbiz.de/10012957062

Kein schöner Land in dieser Zeit? : Promotionsbedinungen in der deutschsprachigen Rechnungswesen-Forschung

Pelger, Christoph; Grottke, Markus - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 68 (2016) 1, pp. 53-85

Persistent link: https://www.econbiz.de/10011668451

"Twisting words"? : a study of the construction and reconstruction of reliability in financial reporting standard-setting

Erb, Carsten; Pelger, Christoph - In: Aufsätze zum Financial und Tax Accounting - …, (pp. 33-106). 2016

Persistent link: https://www.econbiz.de/10011738774

A clash of accounting cultures – Constituents’ views in the IASB’s and FASB’s frame-work revision 2004-2010

Erb, Carsten; Pelger, Christoph - In: Aufsätze zum Financial und Tax Accounting - …, (pp. 108-151). 2016

Persistent link: https://www.econbiz.de/10011738776

The role and current status of IFRS in the completion of national accounting rules : evidence from Austria and Germany

Fülbier, Rolf Uwe; Pelger, Christoph; Kuntner, Evamaria; … - In: Accounting in Europe 14 (2017) 1/2, pp. 13-28

Persistent link: https://www.econbiz.de/10011997855

Qualitative research on financial accounting : an emerging field

Himick, Darlene; Johed, Gustav; Pelger, Christoph - In: Qualitative research in accounting & management 19 (2022) 4, pp. 373-385

Persistent link: https://www.econbiz.de/10013365750

The eternal debate over conservatism and prudence : a historical perspective on the conceptualization of asymmetry in financial accounting theory

Orthaus, Selina; Pelger, Christoph; Kuhner, Christoph - In: Contemporary accounting research : the journal of the … 40 (2023) 1, pp. 41-88

Persistent link: https://www.econbiz.de/10014288688