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Strommarktliberalisierung in Deutschland : Auswirkungen auf das Rechnungswesen - ein Erfahrungsbericht
Steiger, Martin; Huber, Beat - In: Der Schweizer Treuhänder : Monatsschrift für … 76 (2002) 1/2, pp. 75-80
Persistent link: https://www.econbiz.de/10001655640
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Das Rechnungswesen von Elektrizitätsunternehmen (EVU) aus regulatorischer Sicht
D'Arcy, Anne; Burri, Stefan - In: Finanz- und Rechnungswesen : Jahrbuch (2009), pp. 123-142
Persistent link: https://www.econbiz.de/10003812351
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Privatisation and electricity sector reforms in Brazil : accounting perspective
Wanderley, Claudio de Araujo; Cullen, John; Tsamenyi, Mathew - In: Journal of accounting in emerging economies : JAEE 1 (2011) 1, pp. 53-75
Persistent link: https://www.econbiz.de/10009376267
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Bank Deregulation, Accounting Systems of Exchange, and the Unit of Account : A Critical Review
McCallum, Bennett T. - 1985
most transactions are carried out through an accounting system rather than any tangible medium of exchange, and (iii …
Persistent link: https://www.econbiz.de/10012477512
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Disclosure deregulation of quarterly reporting
Behrmann, Vanessa; Hornuf, Lars; Zimmermann, Jochen - 2021 - This version: October 5, 2021
In this article, we investigate the deregulation efforts resulting from the 2015 transposition of the EU’s Transparency Directive into German law and analyze whether a reduction in the minimum content requirements for quarterly reporting increases information asymmetries and decreases firm...
Persistent link: https://www.econbiz.de/10012643524
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Market liberalization's impact on management accounting : a case study focused on a regional trade unit of the Polish gas company
Łada, Monika; Kozarkiewicz, Alina; Bartnik, Bartlomiej; … - In: Journal of accounting in emerging economies : JAEE 12 (2022) 5, pp. 790-811
Persistent link: https://www.econbiz.de/10013373393
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Accounting conservatism as a strategy to deter entry : evidence from China's Negative List System
Xiao, Zehua; Zhao, Yitong - In: International review of financial analysis 93 (2024), pp. 1-19
Persistent link: https://www.econbiz.de/10014543480
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On measuring structural reform
Claeys, Peter - In: Romanian journal of fiscal policy : RJFP 6 (2015) 1, pp. 17-27
product or labour market regulation fail to measure structural reform as they focus on cross-country comparisons rather than …
Persistent link: https://www.econbiz.de/10011504483
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Electricity pricing in New Zealand and the Australian State of Queensland : accounting for the impact of sector restructuring
Hooks, Jill; Tooley, Stuart - In: Financial accountability & management : in governments, … 31 (2015) 4, pp. 439-462
Persistent link: https://www.econbiz.de/10011521567
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Assessing competition in the European rail freight market : is there an oligopoly?
Laroche, Florent; Sys, Christa; Vanelslander, Thierry; … - In: International journal of transport economics : IJTE 46 (2019) 1/2, pp. 15-36
Persistent link: https://www.econbiz.de/10012040842