Narrow search
Showing 1 - 10 of 15,192
Cover Image
Logistikoptimierung durch Outsourcing : Erfolgswirkung und Erfolgsfaktoren
Engelbrecht, Christoph - 2004 - 1. Aufl.
Persistent link: https://www.econbiz.de/10013434724
Cover Image
Are banks using hidden reserves to beat earnings benchmarks? : Evidence from Germany
Bornemann, Sven; Kick, Thomas; Memmel, Christoph; … - 2010
Section 340f of the German Commercial Code allows banks to provision against the special risks inherent to the banking business by building hidden reserves. Beyond risk provisioning, these reserves are implicitly accepted as an earnings management device. By analyzing financial statements of...
Persistent link: https://www.econbiz.de/10008796573
Cover Image
Rechnungslegung und Kapitalmarkt : eine theoretische und empirische Analyse
Lindemann, Jens - 2004 - 1. Aufl.
Arbeit zwei empirische Untersuchungen zur Bilanzpolitik in Deutschland und den USA sowie zum Einfluss von … Untersuchung der Bilanzpolitik neue Methoden entwickelt. Die vorliegende Arbeit stellt Vorgehensweise und Ergebnisse von Studien … Rechnungslegungsinformationen auf Ergebnisprognosen von Analysten. Die Untersuchung zur Bilanzpolitik zeigt, dass sowohl deutsche als auch US …
Persistent link: https://www.econbiz.de/10002581681
Cover Image
Earnings management and its determinants : closing gaps in empirical accounting research
Goncharov, Igor - 2005
Persistent link: https://www.econbiz.de/10003139139
Cover Image
A comparative analysis of regulatory strategies in accounting and their impact on corporate compliance
Ebbers, Gabi - 2001
Persistent link: https://www.econbiz.de/10001576764
Cover Image
Zur Macht der Banken in Deutschland : eine empirisch-historische Untersuchung
Brendel, Gregor - 2001
Persistent link: https://www.econbiz.de/10001546559
Cover Image
The Predictive Power of Comprehensive Income and its Individual Components Under IFRS
Pronobis, Paul - 2012
This study examines the predictive power of comprehensive income and its individual components within the homogenous institutional setting of German IFRS firms. The results could be relevant for the standard setters IASB and FASB and their joint project “Financial Statement Presentation”. We...
Persistent link: https://www.econbiz.de/10013116252
Cover Image
Are Banks Using Hidden Reserves to Beat Earnings Benchmarks? Evidence from Germany
Bornemann, Sven - 2012
Section 340f of the German Commercial Code allows banks to provision against the special risks inherent to the banking business by building hidden reserves. Beyond risk provisioning, these reserves are implicitly accepted as an earnings management device. By analyzing financial statements of...
Persistent link: https://www.econbiz.de/10013104922