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Fair-Value-Bilanzierung in der Finanzkrise : Reaktionen wichtiger Regulierer
Ballwieser, Wolfgang - In: Rechnungslegung und Unternehmensführung in turbulenten …, (pp. 1-16). 2009
Persistent link: https://www.econbiz.de/10003939042
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Unternehmensbewertung im Strudel der Finanzkrise
Helbling, Carl - In: Rechnungslegung und Unternehmensführung in turbulenten …, (pp. 33-48). 2009
Persistent link: https://www.econbiz.de/10003939120
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Fair value accounting's role in the recent financial crisis
LaCalamito, Thomas - In: International journal of economics and accounting : IJEA 4 (2013) 3, pp. 271-281
Persistent link: https://www.econbiz.de/10010205055
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Transparency, risk management and international financial fragility
Draghi, Mario; Giavazzi, Francesco; Merton, Robert C. - 2003
Persistent link: https://www.econbiz.de/10001959948
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Financial crisis and earnings management under U.S. GAAP and IFRS
Thanyaluk Vichitsarawong; Eng, Li Li - In: Review of Pacific Basin financial markets and policies 23 (2020) 2, pp. 2050015-1-2050015-28
Persistent link: https://www.econbiz.de/10012299705
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Financial sector and outbreak of the economic crisis in 2008 : IFRS versus US GAAP
Rouvolis, Sotirios - In: Journal of capital markets studies 6 (2022) 3, pp. 242-286
, International Financial Reporting Standards (IFRS) had a more timely effect than US Generally Accepted Accounting Principles (GAAP … statements, such as the Basel Accord which sets many policies closely related to the IFRS, such as deferred tax credits. In this … way, this paper aim to enrich the results of these decisions, and illuminate aspects of amendments to IFRS and US GAAP in …
Persistent link: https://www.econbiz.de/10013543103
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Repoliticalization of Accounting Standard Setting — The IASB, the EU and the Global Financial Crisis
Bengtsson, Elias - 2014
Since its inception, the IASB has been able to set standards with relatively little political influence in its governance or standard setting process. But this changed with the outbreak of the global financial crisis. Political bodies began to view accounting standards as a contributing factor...
Persistent link: https://www.econbiz.de/10013068050
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A Financial History of Modern U.S. Corporate Scandals : From Enron to Reform
Markham, Jerry W. - 2015
The author of the award-winning trilogy A Financial History of the United States now provides a definitive new reference or the major failures of American corporate governance at the start of the 21st century. An essential resource for students, teachers and professionals in business finance,...
Persistent link: https://www.econbiz.de/10012678965
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A financial history of modern U.S. corporate scandals : from Enron to reform
Markham, Jerry W. - 2006
Persistent link: https://www.econbiz.de/10013530418
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More accounting changes : financial reporting through the age of crisis and globalization
Herz, Robert H. - 2016 - First edition
4. International Convergence -- The Urge to Converge and Wherefore IFRS? -- What Does the Law Require? -- Views of … Reconciliation Requirement and Explores Potential Adoption of IFRSs in the United States -- Improve and Adopt IFRS -- The SEC …
Persistent link: https://www.econbiz.de/10013550852