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Entscheidungsnützlichkeit in neuem Gewand: der Exposure Draft zur Phase A des Conceptual Framework-Projekts
Pelger, Christoph - In: KoR : internationale und kapitalmarktorientierte … 9 (2009) 3, pp. 156-163
Persistent link: https://www.econbiz.de/10003809089
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An ethical perspective on accounting standard setting : professional and lay-experts’ contribution to GASB’s Pension Project
Himick, Darlene; Brivot, Marion; Henri, Jean-François - In: Critical perspectives on accounting : an international … 36 (2016), pp. 22-38
Persistent link: https://www.econbiz.de/10011487965
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Global standards without the United States? : institutional work and the U.S. non-adoption of IFRS
Becker, Kirstin; Daske, Holger; Pelger, Christoph - In: Essays on accounting regulation and its socio-economic …, (pp. 45-87). 2018
Persistent link: https://www.econbiz.de/10012116975
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Driving force or veto power? : the role of SEC in the (non-)adoption of IFRS in the U.S.
Becker, Kirstin; Daske, Holger; Pelger, Christoph - In: Essays on accounting regulation and its socio-economic …, (pp. 88-120). 2018
Persistent link: https://www.econbiz.de/10012116982
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Practices of standard-setting : an analysis of the IASB's and FASB's process of identifying the objective of financial reporting
Pelger, Christoph - In: Accounting, organizations and society : an … 50 (2016), pp. 51-73
Persistent link: https://www.econbiz.de/10011490423