This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and …, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were … extended. In our analysis, we examine the changes in financial reporting and their effects on disclosures. We use four …

This paper focuses on implementation of a two-tiered external financial reporting enforcement mechanism in Germany 2004 … of the distinction to non-misstating firms. My results show the meaning of the enforcement of IFRS for the quality of … financial reporting to standard setters, policy makers, and investors in Germany …

Many accounting regimes, such as U. S. GAAP, IFRS, German GAAP (GoB) and Japanese GAAP, pursue internal consistency … policies to comparable accounting issues in the absence of specific guidance. According to our analysis, the present IFRS … regime fails to ensure this because IFRS dealing with comparable issues are partly inconsistent. We also find that the …

accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of … financial information across EU Member States. While some expect IFRS reporting to increase the comparability of financial … to the growing literature on the financial statement effects of mandatory IFRS reporting and points to possible reasons …