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Eigenkapital und Gewinn nach deutschem HGB, IAS/IFRS und US-GAAP : eine empirische Untersuchung börsennotierter deutscher Unternehmen
Krüger, Kai - 2006
die deutsche Rechnungslegung nach HGB von der nach IAS/IFRS bzw. US-GAAP abweicht und welche Ausmaße diese Abweichungen …. Dabei werden häufig nicht nur spezifische Kriterien der Rechnungslegung untersucht, sondern ebenfalls kulturelle Umstände …
Persistent link: https://www.econbiz.de/10009467440
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature
Moehrle, Stephen R.; Meckfessel, Michele; … - In: Research in accounting regulation 30 (2018) 2, pp. 138-147
Persistent link: https://www.econbiz.de/10011947565
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2013 academic literature
Franzen, Laurel; Meckfessel, Michele; Moehrle, Stephen R.; … - In: Research in accounting regulation 27 (2015) 2, pp. 138-159
Persistent link: https://www.econbiz.de/10011438688
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Factors affecting the adoption of the international accounting standards
Xuan Thach Ha; Tran Hanh Phuong Le - In: Recent developments in Vietnamese business and finance, (pp. 199-221). 2021
Persistent link: https://www.econbiz.de/10012798667
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From enforcement to financial reporting controls (FRCs) : a country-level composite indicator
Quagli, Alberto; Lagazio, Corrado; Ramassa, Paola - In: Journal of management & governance 25 (2021) 2, pp. 397-427
Persistent link: https://www.econbiz.de/10012547695
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Evaluating the effect of IFRS adoption on earnings management in Greece : a logit approach
Chimonaki, Christianna; Vergos, Konstantinos - In: International journal of financial engineering and risk … 3 (2019) 2, pp. 130-145
Persistent link: https://www.econbiz.de/10012253475
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2015 academic literature
Moehrle, Stephen R.; Franzen, Laurel; Meckfessel, Michele; … - In: Research in accounting regulation 28 (2016) 2, pp. 96-108
Persistent link: https://www.econbiz.de/10011624537
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2014 academic literature
Kozloski, Thomas; Meckfessel, Michele; Moehrle, Stephen R. - In: Research in accounting regulation 28 (2016) 1, pp. 22-41
Persistent link: https://www.econbiz.de/10011522730
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Institutional structures and strength of auditing and financial reporting standards in Africa
Adela, Vincent; Abeka, Mac Junior; Tackie, George; … - In: Journal of accounting in emerging economies : JAEE 13 (2023) 5, pp. 1000-1024
Persistent link: https://www.econbiz.de/10014427729
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Financial accounting without a state
Power, Michael - In: Accounting, organizations, and institutions : essays in …, (pp. 324-340). 2009
Persistent link: https://www.econbiz.de/10003870228