Narrow search
Showing 1 - 10 of 5,238
Cover Image
Accrual anomaly and mandatory adoption of IFRS : evidence from Germany
Kim, Jung Hoon; Lin, Steve - In: Advances in accounting : a research annual 47 (2019), pp. 1-12
Persistent link: https://www.econbiz.de/10012182797
Cover Image
Corporate Governance, Firms’ Performance and Earnings Management : Evidence from German Listed Companies
Hussain, Mostaq M. - 2015
This paper examines the effect of Corporate Governance (CG) on firms' performance and earnings management. Data has been collected from German companies listed on Frankfurt stock exchange. Board characteristics are used as the proxy for it, while performance is measured using the return on...
Persistent link: https://www.econbiz.de/10013031462
Cover Image
Aspects of introducing accrual accounting in federal states
Jagalla, Tobias - 2010
Persistent link: https://www.econbiz.de/10008780127
Cover Image
Audit quality, auditor size and legal environments
AbuGhazaleh, Naser M.; O'Connell, Vincent; Princen, Jimé - In: Quarterly journal of finance & accounting : QJFA 53 (2015) 3/4, pp. 39-78
Persistent link: https://www.econbiz.de/10011449692
Cover Image
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
Cover Image
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
Cover Image
Sozialplanverpflichtungen und Restrukturierungen : konzeptionelle Mängel beim Passivierungsgebot für faktische Verpflichtungen
Theile, Carsten - In: Praxis der internationalen Rechnungslegung : PiR ; die … 3 (2007) 11, pp. 297-303
Persistent link: https://www.econbiz.de/10003568239
Cover Image
QIS4 : Konzeption des Gesamtbilanzansatzes für Schaden-Unfallversicherer ; Analyse und Beurteilung
Schradin, Heinrich R.; Ehrlich, Kathleen - 2009
Persistent link: https://www.econbiz.de/10009548505
Cover Image
Essays on earnings quality - evidence from Germany
Zicke, Julia - 2014
Persistent link: https://www.econbiz.de/10011326375