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Financial reporting quality : the case of Czech and German listed companies

Svoboda, Patrik; Poskočilová, Barbora; Bohušová, Hana - In: International journal of monetary economics and finance … 13 (2020) 3, pp. 235-243

Persistent link: https://www.econbiz.de/10012285463

International determinants of comprehensive income reporting by groups : an analytical and comparative study of Poland and Germany

Kwaśny, Jakub; Sajnóg, Artur - In: Comparative economic research : Central and Eastern Europe 25 (2022) 2, pp. 163-185

The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the...

Persistent link: https://www.econbiz.de/10013334995

Transition to IFRS in Germany and Italy: impact on companies' reporting performance

Cordazzo, Michela - In: International Journal of Accounting and Finance 4 (2014) 4, pp. 323-340

Previous research has investigated the economic consequences of IFRS adoption, but there is little evidence on the … impact of IFRS adoption on companies' reporting performance by adopting a comparative approach. To this purpose, this study … investigates the impact on reporting performance of IFRS transition for a sample of German and Italian companies listed on domestic …

Persistent link: https://www.econbiz.de/10011095544