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Normierung der Rechnungslegung und internationale Kapitalströme : eine Analyse für Schwellenländer
Thies, Julie - 2022
Persistent link: https://www.econbiz.de/10013163836
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A progress report : IFRS-US GAAP convergence and its curriculum impact
Bandyopadhyay, Jayanti; McGee, Paul F. - In: Advances in competitiveness research : ACR 20 (2012) 1/2, pp. 78-89
Persistent link: https://www.econbiz.de/10010353394
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Was hat die Umstellung auf IFRS ökonomisch bewirkt?
Ballwieser, Wolfgang - In: IFRS und BilMoG : Herausforderungen für das Bilanz- …, (pp. 139-155). 2010
Persistent link: https://www.econbiz.de/10008653875
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The financial reporting environment : the role of the media, regulators and auditors
Koning, Miriam - 2014
Persistent link: https://www.econbiz.de/10010472766
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Culture clash or collaboration? : unraveling the role of hierarchical organizational culture in International Financial Reporting Standards adoption
Bansal, Manish - In: Managerial and decision economics : MDE ; the … 45 (2024) 1, pp. 118-129
Persistent link: https://www.econbiz.de/10014443254
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Ökonomische Analyse ausgewählter Reformen der Rechnungslegung und Wirtschaftsprüfung
Muraz, Michelle - 2016
rules, earnings management, Accounting Law Modernization Act (BilMoG), transitional regulations, pension accounting …, Accounting Directive Implementation Act (BilRUG), voluntary annual audits …
Persistent link: https://www.econbiz.de/10011657581
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International Perspectives on Accounting and Corporate Behavior
Itō, Kunio - 2014
the Future? (Yusuke Takasu and Makoto Nakano) -- 3 The Effect of Accounting Conservatism on Corporate Investment Behavior … Comprehensive Income Influence Dividends? Empirical Evidence from Japan (Kunio Ito and Takuma Kochiyama) -- 6 Accounting Policy … Choice for Negative Goodwill (Yukari Takahashi) -- 7 Fair Value Accounting of Pension Liabilities and Discretionary Behavior …
Persistent link: https://www.econbiz.de/10014017621