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Managing multi-business firms : a comparison between Korean chaebols and diversified U.S. firms
Lee, Ji-hwan; Gaur, Ajai S. - In: Journal of world business : JWB 48 (2013) 4, pp. 443-454
Persistent link: https://www.econbiz.de/10010188462
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Die bilanzielle Behandlung von Zweckgesellschaften und ihre Bedeutung im Rahmen der Corporate Governance
Schäfer, Henry; Kuhnle, Oliver - 2006 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003377483
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Die bilanzielle Behandlung von Zweckgesellschaften und ihre Bedeutung im Rahmen der Corporate Governance
Schäfer, Henry; Kuhnle, Oliver - 2006
Fälle wie der des insolventen amerikanischen Energiekonzerns Enron erwecken den Eindruck, dass Special Purpose Entities in erster Linie dazu gegründet werden, den Einblick Unternehmensexterner in die wirtschaftliche Lage eines Unternehmens zu begrenzen. Die kritische Einstellung zu solchen...
Persistent link: https://www.econbiz.de/10011343247
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Ausschüttungspolitik börsennotierter Unternehmen in Deutschland
Pellens, Bernhard; Gassen, Joachim; Richard, Marc - In: Die Betriebswirtschaft : DBW 63 (2003) 3, pp. 309-332
Persistent link: https://www.econbiz.de/10001760058
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Die Modernisierung der Rechnungslegung nach HGB und deren Auswirkungen auf die Corporate Governance : wie verändert das Bilanzrechtsmodernisierungsgesetz (BilMoG) die Aussagekraft...
Müller, Stefan - In: Zeitschrift für Corporate Governance : ZCG; Leitung … 4 (2009) 3, pp. 126-134
Persistent link: https://www.econbiz.de/10003843007
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Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?
Gassen, Joachim (contributor) - 2008
In their joint framework project, the FASB and the IASB recently proposed dropping stewardship as a separate objective of financial accounting, because the Boards view stewardship and valuation usefulness as compatible sub-objectives ranking under an overall objective of decision usefulness....
Persistent link: https://www.econbiz.de/10003693060
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Mandatory IFRS Adoption, Corporate Governance, and Accounting Accruals in the UK and Germany
Liang, Jian - 2016
This study examines the impacts of mandatory adoption of International Financial Reporting Standards (IFRS) and … set of high quality accounting standards, i.e. IFRS, leads to higher quality of accounting earnings. Some treat accounting … standards as the sole determinant of accounting quality and find higher quality of accounting numbers in IFRS adoption countries …
Persistent link: https://www.econbiz.de/10013007777
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International determinants of comprehensive income reporting by groups : an analytical and comparative study of Poland and Germany
Kwaśny, Jakub; Sajnóg, Artur - In: Comparative economic research : Central and Eastern Europe 25 (2022) 2, pp. 163-185
The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the...
Persistent link: https://www.econbiz.de/10013334995