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Pension accounting standards : the lobbying versus the conceptual approach
Jorissen, Ann - 1992
Persistent link: https://www.econbiz.de/10000136409
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Pension accounting standards : the lobbying versus the conceptual approach
Jorissen, Ann - 1992
Persistent link: https://www.econbiz.de/10000848101
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Legitimacy theory may explain the failure of global adoption of IFRS : the case of Europe and the U.S.
De Luca, Francesco; Prather-Kinsey, Jenice - In: Journal of management & governance 22 (2018) 3, pp. 501-534
Persistent link: https://www.econbiz.de/10011919394
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Lobbying towards a global standard setter - do national characteristics matter? An analysis of the comment letters written to the IASB
Jorissen, Ann; Lybaert, Nadine; Van de Poel, Katrien - In: International accounting : standards, regulations, and …, (pp. 1-40). 2006
Persistent link: https://www.econbiz.de/10003335520
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Binnenmarkt '92 : Auswirkungen und Aufgaben für die steuerberatenden Berufe und ihre Mandanten
Korn, Peter - 1989
Persistent link: https://www.econbiz.de/10000420781
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Inwieweit sind die deutschen Rechnungslegungsvorschriften EU-konform?
Altenburger, Otto A. - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 49 (1997) 6, pp. 721-736
Persistent link: https://www.econbiz.de/10001234631
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Have IFRS positive impact on the regulatory accounting systems in continental European countries?
Žárová, Marcela; Mejzlík, Ladislav - In: European financial and accounting journal : EFAJ 4 (2009) 1, pp. 5-24
This article investigates statement that IFRS have positive impact on the regulatory system in continental European countries. The accounting regulatory system is used for the purpose of investigation. Authors of the paper developed theoretical scenarios of potential development of the...
Persistent link: https://www.econbiz.de/10011459404
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Quo vadis European true and fair view? : the integration of continental European and Anglo-Saxon stakeholder protection interests
Meuthen, Mario Henry - In: Corporate ownership & control : international … 14 (2017) 4, pp. 276-283
Persistent link: https://www.econbiz.de/10011798340