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The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing
Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009
mechanisms affect the anomaly. For the German experiment on voluntary adoption of IFRS our results confirm previous findings that …
Persistent link: https://www.econbiz.de/10003850495
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Development and Current Criticism of Asset Impairment in German Tax Accounting
Velte, Patrick - 2016
the German commercial law and the IFRS. I state that the creation of a common basis for measurement under commercial and …
Persistent link: https://www.econbiz.de/10012998466
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Increased Materiality Judgments in Financial Accounting and External Audit. A Critical Comparison between German and International Standard Setting
Müller-Burmeister, Cristina - 2016
International Financial Reporting Standards (IFRS). However, the German legislator didn't change the German Commercial Code (GCC … GCC and IFRS/ISA for accounting and auditing purposes, and on the implications for eliminating the challenge involved in …
Persistent link: https://www.econbiz.de/10012998469
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Business as Usual : der deutsche und französische Beitrag zur Korrumpierung des Oil for Food-Programms
Roloff, Julia - In: Zeitschrift für Wirtschafts- und Unternehmensethik : zfwu 8 (2007) 3, pp. 299-314
Persistent link: https://www.econbiz.de/10003641451
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Iraqi German business dialogue
Berlin : NUMOV - 2011 - 2013; damit Ersch. eingest.
Persistent link: https://www.econbiz.de/10009509933
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Employment industry and occupational continuity in Germany : from the Nazi regime to the post-war economic miracle
Puhani, Patrick A. - In: Applied economics letters 22 (2015) 7/9, pp. 603-612
Persistent link: https://www.econbiz.de/10010529450
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Employment industry and occupational continuity in Germany : from the Nazi regime to the post-war Economic Miracle
Puhani, Patrick A. - 2014
Persistent link: https://www.econbiz.de/10010439186
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Employment industry and occupational continuity in Germany : from the Nazi regime to the post-war economic miracle
Puhani, Patrick A. - 2014
Using retrospective survey data that covers 1939, 1950, 1960, and 1971, I compare individual-level changes in employment industry and occupational status in Germany from the beginning of World War II to the post-war reconstruction era dubbed the Economic Miracle (Wirtschaftswunder). This...
Persistent link: https://www.econbiz.de/10010393898
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Odious debts - odious creditors? : international claims on Iraq
Kaiser, Jürgen; Lanzendorf, Antje - 2004
Persistent link: https://www.econbiz.de/10002123327
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The institutional prerequisites for post-conflict reconstruction
Coyne, Christopher J. - In: The review of Austrian economics 18 (2005) 3/4, pp. 325-342
Persistent link: https://www.econbiz.de/10003177046