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A Golden Age in Setting National Accounting Standards : The UK’s Accounting Standards Board, 1990–2000

Meeks, Geoff - 2023

At the beginning of the 1990s UK accounting standards were described as a ‘laughing stock’. By the millennium they were widely acclaimed and in some respects world-leading. This paper explores some of the key technical advances in this period, and the political processes employed to secure...

Persistent link: https://www.econbiz.de/10014348913

The Cross-Country Comparability of IFRS Earnings and Book Values : Evidence from France and Germany

Liao, Qing - 2012

Beginning in 2005, the EU began requiring consolidated financial reports of publicly traded firms to be prepared in accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of financial information across EU Member States. While...

Persistent link: https://www.econbiz.de/10013112946

The Failure of Northern Rock: A multi-dimensional Case Study

Congdon, Tim; Goodhart, Charles A.E.; Eisenbeis, Robert A. - 2009

In August 2007 the United Kingdom experienced its first bank run in over 140 years. Although Northern Rock was not a particularly large bank (it was at the time ranked 7th in terms of assets) it was nevertheless a significant retail bank and a substantial mortgage lender. In fact, ten years...

Persistent link: https://www.econbiz.de/10011689937

The failure of Northern Rock : a multi-dimensional case study

Bruni, Franco (ed.); Llewellyn, David T. (ed.) - 2009

Persistent link: https://www.econbiz.de/10011705347

The Structure of the Board of Directors : Boards and Governance Strategies in the US, the UK and Germany

Hopt, Klaus J.; Leyens, Patrick C. - 2021

the US, the UK and Germany. France and Italy are also considered to round out the discussion of selected issues. Our key … in Germany, provide a basic governance structure that enables the use of specific governance strategies. It is the use of … supervisory board (Germany), and, as an alternative, reinstalling shareholder decision-making and thus removing the board from its …

Persistent link: https://www.econbiz.de/10013239424