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Aktive latente Steuern auf steuerliche Verlustvorträge : Relevanz der US-amerikanischen "Rules-based"-Rechnungslegung für die "Principles-based"-IFRS-Rechnungslegung?

Bösser, Jörg; Pilhofer, Jochen - In: KoR : internationale und kapitalmarktorientierte … 8 (2008) 5, pp. 296-303

Persistent link: https://www.econbiz.de/10003692622

IASB und FASB zwischen Autonomie und Eingebunden-Sein

Königsgruber, Roland - In: IRZ : Zeitschrift für internationale Rechnungslegung 3 (2008) 5, pp. 245-249

Persistent link: https://www.econbiz.de/10003705706

Will harmonizing accounting standards really harmonize accounting? : evidence from non-U.S. firms adopting U.S. GAAP

Bradshaw, Mark T.; Miller, Gregory S. - In: Journal of accounting, auditing & finance 23 (2008) 2, pp. 233-263

Persistent link: https://www.econbiz.de/10003708132

Discussion of "Will harmonizing accounting standards really harmonize accounting? : evidence from non-U.S. firms adopting U.S. GAAP"

Wu, Joanna Shuang - In: Journal of accounting, auditing & finance 23 (2008) 2, pp. 265-270

Persistent link: https://www.econbiz.de/10003708136

Creating standards in a global financial market : the Sarbanes-Oxley act and other acitivites : what Europeans and Americans could and shoulf learn from each other

Möllers, Thomas M. J. - In: European company and financial law review : ECFR 4 (2007) 2, pp. 173-194

Persistent link: https://www.econbiz.de/10003505894

The equivalence approach to securities regulation

Wei, Tzung-bor - In: Northwestern journal of international law & business 27 (2007) 2, pp. 255-299

Persistent link: https://www.econbiz.de/10003459276

Accounting standards and information : inferences from cross-listed financial firms

Ammer, John; Clinton, Nathanael; Nini, Gregory P. - 2005

Persistent link: https://www.econbiz.de/10003150337

Analysis of Institutional Investors’ Reaction to the Issuance of SEC's Comment Letters to European IFRS Registrants Versus US GAAP Registrants

Gietzmann, Miles B. - 2013

For the period of 2006 to 2008, we collect Comment Letters issued by the SEC that question the application of US GAAP by US firms or the application of IFRS by European firms registered with the SEC. We investigate whether institutional investors react to the letters by changing their holdings...

Persistent link: https://www.econbiz.de/10013086477

Rechnungslegung international : IAS/IFRS im Vergleich mit HGB und US-GAAP

Born, Karl - 2007 - 5., aktualisierte und erw. Aufl.

Persistent link: https://www.econbiz.de/10003400751

Financial reporting in Europe : prospects for research

Weetman, Pauline - In: European management journal 36 (2018) 2, pp. 153-160

Persistent link: https://www.econbiz.de/10011845679