Similar Search Results

Enforcement of accounting standards : how effective is the German two-tier system in detecting earnings management?

Böcking, Hans-Joachim; Gros, Marius; Worret, Daniel - In: Review of managerial science 9 (2015) 3, pp. 431-485

Persistent link: https://www.econbiz.de/10011283675

Goodwill Impairments im Spannungsfeld von Unternehmensbewertung und Rechnungslegung : Verbesserung der Entscheidungsnützlichkeit durch Corporate Governance Strukturen?

Böcking, Hans-Joachim - In: Rechnungslegung, Prüfung und Unternehmensbewertung : …, (pp. 23-39). 2014

Persistent link: https://www.econbiz.de/10011472009

Enforcement of Accounting Standards : How Effective is the German Two-Tier System in Detecting Earnings Management?

Böcking, Hans-Joachim - 2015

Within the European Union, the IAS-Regulation has harmonized applicable accounting standards for consolidated financial statements of capital market oriented companies by requiring IFRS since 2005. Regarding enforcement of financial reporting, the IAS-Regulation offered only small guidance for...

Persistent link: https://www.econbiz.de/10013038285

The challenge of measuring audit quality : some evidence

Gros, Marius; Worret, Daniel - In: International journal of critical accounting : IJCA 6 (2014) 4, pp. 345-374

Persistent link: https://www.econbiz.de/10011347666

Revisiting the effectiveness of the German accounting enforcement reforms : a replication study

Gros, Marius; Nevrela, Alexander - In: Management review quarterly 70 (2020) 1, pp. 135-164

Persistent link: https://www.econbiz.de/10012209087