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Economic consequences of accounting enforcement reforms : the case of Germany

Ernstberger, Jürgen; Stich, Michael; Vogler, Oliver - In: European accounting review 21 (2012) 2, pp. 217-251

Persistent link: https://www.econbiz.de/10009568088

Intended and unintended consequences of mandatory IFRS adoption : a review of extant evidence and suggestions for future research

Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten - 2012

This paper discusses empirical evidence on the economic consequences of mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our understanding of these effects. Based on the explicitly...

Persistent link: https://www.econbiz.de/10009487334

Intended and unintzended consequences of mandatory IFRS adoption : a review of extant evidence and suggestions for future research

Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten - In: European accounting review 22 (2013) 1, pp. 1-37

Persistent link: https://www.econbiz.de/10009745113

Die Auswirkungen der verpflichtenden Umstellung der Rechnungslegung von HGB auf IFRS - eine empirische Analyse

Haller, Axel; Ernstberger, Jürgen; Froschhammer, Matthias - In: KoR : internationale und kapitalmarktorientierte … 9 (2009) 5, pp. 267-278

Persistent link: https://www.econbiz.de/10003834775

Determinants and consequences of applying value-based performance measures : the German evidence

Ernstberger, Jürgen; Egger, Florian; Giebelstein, Matthias - In: International journal of accounting, auditing and … 6 (2010) 2/3, pp. 224-248

Persistent link: https://www.econbiz.de/10003978835