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Die Übertragung von Pensionsansprüchen auf einen Pensionsfonds am Beispiel eines Großkonzerns
Best, Guido; Heiny, Juergen; Koeune, Edouard; … - In: Zeitschrift für das gesamte Kreditwesen : Pflichtblatt … 60 (2007) 16, pp. 876-879
Persistent link: https://www.econbiz.de/10003518243
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Statistical inference using the T index to quantify the lefel of comparability between accounts
Taplin, Ross H. - In: Accounting and business research : a research quarterly … 40 (2010) 1, pp. 75-103
Persistent link: https://www.econbiz.de/10003953302
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Corporate debt and financial balance sheet adjustment : a comparison of the United States, the United Kingdom, France and Germany
Gibbard, Peter; Stevens, Ibrahim - In: Annals of finance 7 (2011) 1, pp. 95-118
Persistent link: https://www.econbiz.de/10008840218
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Corporate debt and financial balance sheet adjustment : a comparison of the United States, the United Kingdom, France and Germany
Gibbard, Peter (contributor); Stevens, Ibrahim (contributor) - 2006
Persistent link: https://www.econbiz.de/10003396096
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International differences in IFRS policy choice : a research note
Kvaal, Erlend; Nobes, Christopher - In: Accounting and business research : a research quarterly … 40 (2010) 2, pp. 173-187
Persistent link: https://www.econbiz.de/10003982707
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Financial crisis and accounting quality : evidence from five European countries
Iatridis, George; Dimitras, Augustinos I. - In: Advances in accounting : a research annual 29 (2013) 1, pp. 154-160
Persistent link: https://www.econbiz.de/10009769651
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The impact of meta-standardization upon standards convergence : the case of the international accounting standard for off-balance-sheet financing
Thiemann, Matthias - In: Business and politics : B&P 16 (2014) 1, pp. 79-112
Persistent link: https://www.econbiz.de/10010347403
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IFRS policy changes and the continuation of national patterns of IFRS practice
Kvaal, Erlend; Nobes, Christopher - In: European accounting review 21 (2012) 2, pp. 343-371
Persistent link: https://www.econbiz.de/10009568083
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A comparative analysis of regulatory strategies in accounting and their impact on corporate compliance
Ebbers, Gabi - 2001
Persistent link: https://www.econbiz.de/10001576764
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IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice
Kvaal, Erlend - 2011
International Financial Reporting Standards (IFRS) contain several policy options. This paper examines the choices made in 2008/9 IFRS financial statements by large listed companies from five countries on all the options that are observable. We compare these choices with those that had been made...
Persistent link: https://www.econbiz.de/10013121769