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 …

current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design …. These factors are the applied accounting standard, the industry sector and the country of official quotation. Although … intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS …

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 …

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 …

avoidance, and big bath accounting. Using a sample of German firms listed on DAX30, MDAX, and SDAX through 2007 to 2012 we … when they experience a loss, indicating that firms engage in big bath accounting through provisions. Further, we find …