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Auditor tenure and perceived earnings quality
Hohenfels, Daniela - In: International journal of auditing : IJA 20 (2016) 3, pp. 224-238
Persistent link: https://www.econbiz.de/10011618189
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Manager's misinterpretation of goodwill impairments : evidence from German listed companies
Lazar, Laurent - In: International journal of accounting, auditing and … 15 (2019) 2, pp. 168-190
Persistent link: https://www.econbiz.de/10012105513
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Latente Steuern : Essays zu deren Bilanzierung, Ergebnismanagementpotential und Wertrelevanz
Wiese, Maren - 2015
Persistent link: https://www.econbiz.de/10011375674
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Was bringen die IFRS oder IAS dem Mittelstand?
Jebens, Carsten Thomas - In: Der Betrieb 56 (2003) 44, pp. 2345-2350
Persistent link: https://www.econbiz.de/10001808706
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Die Verbindung zwischen Handels- und Steuerrecht : wie Book-Tax Conformity bilanzpolitische Entscheidungen beeinflusst
Köppe, Jenny - 2017
Persistent link: https://www.econbiz.de/10011746665
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The predictive power of comprehensive income and its individual components under IFRS
Zülch, Henning; Pronobis, Paul - 2010
Persistent link: https://www.econbiz.de/10008759374
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Einfluß ausgewählter steuerrechtlicher Änderungen zur Gewinnermittlung auf den handelsrechtlichen Jahresabschluß sowie die Bilanzpolitik
Rogler, Silvia - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 53 (2001) 5, pp. 413-425
Persistent link: https://www.econbiz.de/10001615739
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The Predictive Power of Comprehensive Income and its Individual Components Under IFRS
Pronobis, Paul - 2012
This study examines the predictive power of comprehensive income and its individual components within the homogenous institutional setting of German IFRS firms. The results could be relevant for the standard setters IASB and FASB and their joint project “Financial Statement Presentation”. We...
Persistent link: https://www.econbiz.de/10013116252
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Insider trading and accrual quality in Germany
Georgiou, Nadine - In: The determinants of earnings properties : three …, (pp. 82-154). 2016
Persistent link: https://www.econbiz.de/10011639444