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Corporate governance and financial reporting quality of German firms : three empirical studies
Riediger, Monika A. - 2018
Persistent link: https://www.econbiz.de/10011871927
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Enforcement of accounting standards : how effective is the German two-tier system in detecting earnings management?
Böcking, Hans-Joachim; Gros, Marius; Worret, Daniel - In: Review of managerial science 9 (2015) 3, pp. 431-485
Persistent link: https://www.econbiz.de/10011283675
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Drivers of earnings management and conservatism in the German stock market : effects of IFRS adoption and family governance
Günther, Nina Angela - 2011
Persistent link: https://www.econbiz.de/10009297580
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Enforcement of Accounting Standards : How Effective is the German Two-Tier System in Detecting Earnings Management?
Böcking, Hans-Joachim - 2015
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 …
Persistent link: https://www.econbiz.de/10013038285
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Financial reporting quality : the case of Czech and German listed companies
Svoboda, Patrik; Poskočilová, Barbora; Bohušová, Hana - In: International journal of monetary economics and finance … 13 (2020) 3, pp. 235-243
Persistent link: https://www.econbiz.de/10012285463
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The determinants of capitalising development costs in private companies : evidence from Germany
Eierle, Brigitte; Wencki, Simone - In: Journal of business economics : JBE 86 (2016) 3, pp. 259-300
Persistent link: https://www.econbiz.de/10011666970
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Empirical essays on financial reporting properties, earnings management and consequences of accounting choices
Kiy, Florian - 2018
Persistent link: https://www.econbiz.de/10012006289
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Die Verbindung zwischen Handels- und Steuerrecht : wie Book-Tax Conformity bilanzpolitische Entscheidungen beeinflusst
Köppe, Jenny - 2017
Persistent link: https://www.econbiz.de/10011746665
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Does accounting quality impact the cost of capital? : an empirical study on the German capital market
Knipp, Martin; Zimmermann, Jochen - In: International journal of economics and accounting : IJEA 10 (2021) 1, pp. 1-26
Persistent link: https://www.econbiz.de/10012508271