Narrow search
Showing 1 - 10 of 4,484
Cover Image
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
Cover Image
Accounting quality under U.S. GAAP versus IFRS : the case of Germany
Cussatt, Marc; Huang, Li; Pollard, Troy J. - In: Journal of international accounting research 17 (2018) 3, pp. 21-41
Persistent link: https://www.econbiz.de/10011987339
Cover Image
Enforcement of accounting standards : how effective is the German two-tier system in detecting earnings management?
Böcking, Hans-Joachim; Gros, Marius; Worret, Daniel - In: Review of managerial science 9 (2015) 3, pp. 431-485
Persistent link: https://www.econbiz.de/10011283675
Cover Image
The effects of accounting standards on the financial reporting properties of private firms : evidence from the German Accounting Law Modernization Act
Zicke, Julia; Kiy, Florian - In: Business research 10 (2017) 2, pp. 215-248
, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …
Persistent link: https://www.econbiz.de/10011814683
Cover Image
Internationales Rechnungswesen : Aufstellung und Auswertung des Jahresabschlusses nach EU-Richtlinien, IAS und US-GAAP
Müller, Werner - 2001
Persistent link: https://www.econbiz.de/10001543796
Cover Image
Bilanzierung case by case : Lösungen nach HGB und IAS/IFRS
Wüstemann, Jens - 2004
Rechnungslegungsgrundsätzen. Die International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) und die …
Persistent link: https://www.econbiz.de/10001857119
Cover Image
Compliance with German and international accounting standards in Germany: evidence from cash flow statements
Gebhardt, Günther; Heilmann, Aaron - In: The economics and politics of accounting : …, (pp. 218-238). 2004
Persistent link: https://www.econbiz.de/10002009910
Cover Image
Discussion of "Analyzing the German accounting triad : "accounting premium" for IAS/IFRS and US GAAP vis-à-vis German GAAP"
Cready, William M. - In: The international journal of accounting : TIJA 43 (2008) 4, pp. 387-393
Persistent link: https://www.econbiz.de/10003800029
Cover Image
Reply do the discussion of "Analyzing the German accounting triad : "accounting premium" for IAS/IFRS and US GAAP vis-à-vis German GAAP?"
Ernstberger, Jürgen; Vogler, Oliver - In: The international journal of accounting : TIJA 43 (2008) 4, pp. 394-397
Persistent link: https://www.econbiz.de/10003800036
Cover Image
Bedeutung des Rechnungswesens
Klingbeil, Christian - In: Transaktionen erfolgreich managen : ein M&A-Handbuch …, (pp. 376-383). 2010
Persistent link: https://www.econbiz.de/10003923049