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The impotence of accountability : the relationship between greater transparency and corporate reform

Radcliffe, Vaughan S.; Spence, Crawford; Stein, Mitchell - In: Contemporary accounting research : a journal of the … 34 (2017) 1, pp. 622-657

Persistent link: https://www.econbiz.de/10011773838

Erweiterte Berichterstattungspflichten nach dem Bilanzrechtsreformgesetz und Vorstandsvergütungs-Offenlegungsgesetz

Krawitz, Norbert - In: Jahrbuch für Controlling und Rechnungswesen (2006), pp. 219-244

Persistent link: https://www.econbiz.de/10003309149

Post-colonial accounting development and the nexus of domestic-global interests in emerging economies

Saudagaran, Shahrokh M.; Diga, Joselito G. - 2007

Persistent link: https://www.econbiz.de/10003510458

Fiscal and legislative pressures on behalf of regulating private accounting in France, an established and ill-timed convergence?

Touchelay, Béatrice - In: International journal of critical accounting : IJCA 4 (2012) 4, pp. 433-448

Persistent link: https://www.econbiz.de/10009665664

The Finnish accounting history : the development from the early accounting practice to the first accounting act

Virtanen, Aila - In: Liiketaloudellinen aikakauskirja 53 (2004) 2, pp. 189-198

Persistent link: https://www.econbiz.de/10002619476

Comparing the value revelance of R&D reporting in Germany: standard and selection effects

Ramb, Fred; Reitzig, Markus - 2005

On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...

Persistent link: https://www.econbiz.de/10010295781