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This paper inquires into recent changes of accounting regulation in six OECD countries: Germany, France, England, USA … goldenen Zeitalter des Nationalstaats bis heute. Dies erfolgt für die sechs größten OECD Staaten, Deutschland, Frankreich, das …
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various corporate constituencies' interests are balanced, we compare Germany as an example of a conservative welfare-state and … Länderfallbeispiel werden Deutschland (konservativer Wohlfahrtsstaatstyp) sowie Großbritannien (liberaler Wohlfahrtsstaatstyp …
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The globalization of markets and companies has increased the demand for internationally comparable high quality accounting information resulting from a common set of accounting rules. Despite remarkable efforts of international harmonization for more than 25 years, accounting regulation is still...
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