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Perceptions of Professionals Interested in Accounting and Auditing About Acceptance and Adaptation of Global Financial Reporting Standards
Bozkurt, Orhan - 2013
, and the publication of standards related to the profession of accounting & auditing has been to put into practice a … accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as … professionals interested in accounting and auditing about application and development of international financial reporting standards …
Persistent link: https://www.econbiz.de/10013072666
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Abnormal Audit Fees and Audit Quality : Initial Evidence from the German Audit Market
Krauss, Patrick - 2015
audit fee pricing and audit quality. Our study is the first to analyze this phenomenon empirically for the institutional … results demonstrate that positive abnormal audit fees are negatively associated with audit quality and imply that the audit … fee premium is a significant indicator of compromised auditor independence due to economic auditor-client bonding. Audit …
Persistent link: https://www.econbiz.de/10013038760
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Enforcement in der Rechnungslegung : eine empirische Untersuchung der HDAX 110-Unternehmen
Henselmann, Klaus; Klein, Martin; Schmidt, Mark - 2009
The Financial Reporting Enforcement Panel (FREP) has been examining financial reporting of companies listed in the regulated market in Germany since 1.7.2005. The paper analyzes the enforcement disclosure quality between 2006 and 2008 by comparing the published activity reports of the panel with...
Persistent link: https://www.econbiz.de/10003935072
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Probleme des Insolvenzplanverfahrens
Henselmann, Klaus; Gutbier, Manuel - 2010
The paper analyses options in case of insolvency. Although insolvency plans empirically are very successful, they are not used very much. Reasons that prevent their application and possibilities for their promotion are discussed. -- Insolvenz ; Insolvenzplan ; Insolvenzverwalter ;...
Persistent link: https://www.econbiz.de/10003948384
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Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke : Anwendung verschiedener Bewertungsmethoden im Vergleich
Henselmann, Klaus; Schrenker, Claudia; Schneider, Sebastian - 2010
In January 2009, the law on the reform of the inheritance tax and valuation law (German) came into force. As a result, the valuation of shares in non-listed corporations was fundamentally changed. The paper compares and analyzes different enterprise values through the application of different...
Persistent link: https://www.econbiz.de/10003948417
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Prognoseeignung des Prognoseberichts? : eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED "Management Commen...
Henselmann, Klaus; Klein, Martin; Raschdorf, Florian - 2010
; Publizitätsverhalten ;Größenklassen ; Konzernrechnungslegung ; analysis ; accounting policy ; business forecast ; forecast uncertainty …
Persistent link: https://www.econbiz.de/10003948436
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Aufnahme eines persönlich haftenden Gesellschafters bei einer GmbH & Co. KG zur Vermeidung der Offenlegung des Jahresabschlusses nach HGB
Kaya, Devrimi - 2010
The paper analyses a strategy for avoiding the disclosure of the financial statements of a limited partnership with a limited liability company as general partner (GmbH & Co. KG) according to German Commercial Code (HGB). It describes the formal process of the joining of a natural person as an...
Persistent link: https://www.econbiz.de/10003948503
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Der Wertpapierprospekt : empirische Befunde zur Qualität der Risikoangaben bei Neuemissionen
Henselmann, Klaus; Klein, Martin; Maier, Christian - 2009
The paper analyzes the risk disclosure quality in the prospectus of IPOs in Germany between 2006 and 2008. Quality of risk information is measured as precision and comprehensibility. The relationship between risk disclosure quality and earnings power is tested. -- Risikoberichterstattung ;...
Persistent link: https://www.econbiz.de/10003948516
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IFRS for SMEs : eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
Henselmann, Klaus; Klein, Martin; Wiese, Maren - 2010
The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …-sized entities in Germany. -- Accounting ; full IFRS ; IFRS ; IFRS for SMEs ; non-listed companies ; small and medium-sized entities …
Persistent link: https://www.econbiz.de/10003966547
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Rechtliche Regelwerke
Klotz, Michael - 2012 - 2., überarb. u. erw. Aufl.
Fassung oder Version angegeben. Ein Link zum Text des Regelwerks vereinfacht die eigene Recherche. Insgesamt bietet das …
Persistent link: https://www.econbiz.de/10009626046