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Anwendung der internationalen Rechnungslegung im europäischen Mittelstand : theoretische und empirische Analyse zur (denkbaren) Anwendung der IFRS (for SMEs) in Deutschland, Großbr...

Hane, Timm - 2011

Persistent link: https://www.econbiz.de/10009505003

Die ökonomischen Wirkungen des Enforcement der Rechnungslegung

Ballwieser, Wolfgang - In: Festschrift zu Ehren von Christian Kirchner : Recht im …, (pp. 625-644). 2014

Persistent link: https://www.econbiz.de/10010355200

Steuerrecht und Rechnungslegung : Ansätze zur Quantifizierung der Wirkungen in ökonomischen Systemen

Jordan, Markus - 2004

Persistent link: https://www.econbiz.de/10002243587

The impact of accounting regulatory change on banks : a study on the reclassification of financial assets

Guo, Qiang - In: Essays on regulation, accounting and market competition, (pp. 119-152). 2014

Persistent link: https://www.econbiz.de/10010438077

The Impact of Accounting Regulatory Change on Banks : A Study on the Reclassification of Financial Assets

Guo, Qiang - 2012

As of October 2008, the new amendments to IAS 39 & IFRS 7 were introduced by IASB as a direct reaction to the financial crisis. Since IFRS followers was given the option to reclassify certain financial assets, it partially changes the mark-to-market requirements, and leads to the fair accounting...

Persistent link: https://www.econbiz.de/10013112328

Parental leave benefit and differential fertility responses : evidence from a German reform

Cygan-Rehm, Kamila - 2013

not display any catch-up effects. I also find a substantial heterogeneity inWest and East Germany. Because the reform … use the unanticipated reform in 2007 to assess how a move from a means-tested to an earnings-related benefit affects … higher-order births. By using the German Mikrozensus 2010, I find that the reform significantly affected the timing of higher …

Persistent link: https://www.econbiz.de/10010191933