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Rechnungslegungspolitik in IAS-Abschlüssen und Möglichkeiten ihrer Neutralisierung

Ziesemer, Stefan - 2002

Persistent link: https://www.econbiz.de/10001693761

Business model innovation and firm performance : exploring causal mechanisms in SMEs

Latifi, Mohammad-Ali; Nikou, Shahrokh; Bouwman, Harry - In: Technovation : the international journal of … 107 (2021), pp. 1-12

Persistent link: https://www.econbiz.de/10013257349

Rückstellungen nach BilMoG : Grundlagen, offene Fragen und bilanzpolitische Aspekte

Petersen, Karl; Zwirner, Christian; Künkele, Kai Peter - In: Steuern und Bilanzen : STuB ; Zeitschrift für das … 10 (2008) 18, pp. 693-699

Persistent link: https://www.econbiz.de/10003756066

The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing

Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems … reduce the accrual anomaly, shareholder monitoring is not. Apart from offering evidence related to the cross …

Persistent link: https://www.econbiz.de/10003850495