This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and … accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted …, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …

Purpose: This paper analyses what factors drive a company's decision to align financial and management accounting … policies as a measure of integration of management accounting and financial accounting at the highest hierarchy levels of a … company. Design/methodology/approach: Research hypotheses for six different determinants are developed: company size, number …

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … the anomaly is less likely to be present under a conservative accounting system. While creditor monitoring is able to …

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … the anomaly is less likely to be present under a conservative accounting system. While creditor monitoring is able to … Efficiency ; Accounting Standard ; Shareholder Monitoring ; Creditor Monitoring …

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …-sized entities in Germany. -- Accounting ; full IFRS ; IFRS ; IFRS for SMEs ; non-listed companies ; small and medium-sized entities …

that incentives to voluntarily adopt IFRS did not unambiguously dominate accounting standards in determining earnings …

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two …