valuation approach for the fair value measurement of patented technologies is the income approach. Furthermore the accounting … standards leave room for accounting policy, which casts doubt on the reliability of financial statements …

management accounting systems and addresses the question of whether business size or the differentiation of family vs. non …-family businesses is the dominant influencing factor in the formalization of management accounting and the use of the corresponding … the implementation of management accounting and the use of the corresponding tools. The difference in business structure …

Within the European Union, the IAS-Regulation has harmonized applicable accounting standards for consolidated financial … establish a cross-jurisdictional accounting enforcement regime. This paper contributes to the discussion of standardized EU …

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 …. Practical implications: Companies have to decide whether, and to what extent, to integrate financial and management accounting …

The development of accounting in Czechoslovakia after the World War II was influenced by political and economic changes … the Germanic type of accounting to the Soviet model of accounting, i.e. from the Singular System of Business Accounting to … Book-Keeping Evidence under the National-Economic Evidence. Although the Soviet accounting system is by some formal …

- Handelsgesetzbuch (HGB)) and international (IAS and US-GAAP) accounting information, as well as European patent data to explain the … market values of German manufacturing firms. For the chosen volatile period from 1997 to 2002, cautious national accounting … information does not correlate with the firms? residual market values (RMV). International accounting information makes no …

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 …