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10
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10
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10
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10
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10
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10
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10
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9
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9
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9
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9
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9
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8
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8
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8
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ECONIS (ZBW)
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EconStor
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USB Cologne (EcoSocSci)
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OLC EcoSci
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RePEc
3
BASE
1
Showing
1
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10
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date (oldest first)
1
The Effects of
Accounting
Standards on the Financial Reporting Properties of Private Firms – Evidence from the German
Accounting
Law Modernization Act
Zicke, Julia
-
2017
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 …
Persistent link: https://www.econbiz.de/10012972553
Saved in:
2
The Association between Executive Turnover and Financial Misreporting : Evidence from Germany
Hoeltken, Matthias
-
2016
This paper investigates personal consequences for management executives in the context of financial misreporting exposed by German enforcement institutions. More specifically, we examine CEO and CFO turnover in the context of an error announcement. By doing so, we compare 103 firms that issued...
Persistent link: https://www.econbiz.de/10013005097
Saved in:
3
Influencing factors on earnings management, empirical evidence from listed German and Austrian companies
Dilger, Thomas
;
Graschitz, Sabine
- In:
International journal of business and economic sciences …
8
(
2015
)
2
,
pp. 69-86
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 …
Persistent link: https://www.econbiz.de/10011433999
Saved in:
4
The
Accounting
and Valuation of Intangible Assets in Germany
Frey, Hannes
-
2010
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 …
Persistent link: https://www.econbiz.de/10013139317
Saved in:
5
Management
Accounting
Systems and Institutionalization in Medium-Sized and Large Family Businesses - Empirical Evidence from Germany and Austria
Neubauer, Herbert
-
2013
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 …
Persistent link: https://www.econbiz.de/10013073069
Saved in:
6
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
Saved in:
7
How Does Financial Reporting Regulation Affect Firms’ Banking?
Breuer, Matthias
-
2018
We examine the effects of financial reporting regulation on firms' banking. Exploiting discontinuous public disclosure and auditing requirements assigned to otherwise similar small and medium-sized private firms, we document that financial reporting regulation reduces firms' reliance on...
Persistent link: https://www.econbiz.de/10012937111
Saved in:
8
Aligning Financial and Management
Accounting
Policies : What Drives Integration? Empirical Evidence from German IFRS 8 Segment Reports
Schmidt, Martin
-
2017
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
…
Persistent link: https://www.econbiz.de/10012967313
Saved in:
9
From the Germanic to the Soviet
accounting
system (history of Czechoslovak
accounting
after the World War Two)
Zelenka, Vladimír
;
Zelenková, Marie
- In:
European financial and accounting journal : EFAJ
8
(
2013
)
1
,
pp. 67-84
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 …
Persistent link: https://www.econbiz.de/10011460253
Saved in:
10
The Discretionary Use of Provisions – Evidence from Germany
Zicke, Julia
-
2014
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 …
Persistent link: https://www.econbiz.de/10013044745
Saved in:
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