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The evolution of global standards of accounting
Gebhardt, Günther - 1999
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...
Persistent link: https://www.econbiz.de/10009767699
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Das Stichtagsprinzip im Jahresabschluss nach HGB, IFRS, UK GAAP und US GAAP
Schlaak, Wolfgang Amadeus Dietrich. - 2005 - 1. Aufl.
Persistent link: https://www.econbiz.de/10002908878
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The integration of banking and commerce: a global perspective
Liang, Hsin-yu; Reichert, Alan K. - In: Banks and bank systems : international research journal 5 (2010) 3, pp. 5-14
Persistent link: https://www.econbiz.de/10008729342
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Brexit and the contraction of syndicated lending
Berg, Tobias; Saunders, Anthony; Schäfer, Larissa; … - In: Journal of financial economics 141 (2021) 1, pp. 66-82
Persistent link: https://www.econbiz.de/10012872540
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Asymmetric information in financial intermediation : evidence from syndicated loans
Mattes, Julian Aaron - 2013
Persistent link: https://www.econbiz.de/10010198280
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Quo vadis European true and fair view? : the integration of continental European and Anglo-Saxon stakeholder protection interests
Meuthen, Mario Henry - In: Corporate ownership & control : international … 14 (2017) 4, pp. 276-283
Persistent link: https://www.econbiz.de/10011798340
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Repoliticalization of Accounting Standard Setting — The IASB, the EU and the Global Financial Crisis
Bengtsson, Elias - 2014
to view accounting standards as a contributing factor that amplified the consequences of the crisis on banks, financial …
Persistent link: https://www.econbiz.de/10013068050
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Have IFRS positive impact on the regulatory accounting systems in continental European countries?
Žárová, Marcela; Mejzlík, Ladislav - In: European financial and accounting journal : EFAJ 4 (2009) 1, pp. 5-24
This article investigates statement that IFRS have positive impact on the regulatory system in continental European … accounting systems in the Czech Republic. Steps of IFRS implementation are monitored and partial implementation of IFRS into … assumed that the impact of IFRS on accounting regulatory system in other continental European countries is similar. …
Persistent link: https://www.econbiz.de/10011459404
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Financial development and household portfolios : evidence from Spain, the UK and the US
Antzulatos, Angelos A.; Tsoumas, Chris - In: Journal of international money and finance 29 (2010) 2, pp. 300-314
Persistent link: https://www.econbiz.de/10003944963
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Accounting standards compliance : comparison between manufacturing and service sector companies from India
Raithatha, Mehul; Bapat, Varadraj - In: International journal of economics and finance 6 (2014) 9, pp. 158-164
Persistent link: https://www.econbiz.de/10010417781