Similar Search Results

Ein Valet dem Maßgeblichkeitsprinzip?

Sigloch, Jochen - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 52 (2000) 2, pp. 157-182

Persistent link: https://www.econbiz.de/10001496318

Alternative standards (IAS/US GAAP) and continental European accounts : evidences of a competitive process

Zambon, Stefano; Dick, Wolfgang - 1998

Persistent link: https://www.econbiz.de/10000680730

Controlling und Integrated Reporting : Zusammenwirken häufig noch auf Baustellen-Niveau

Günther, Edeltraud; Günther, Thomas; Fuhrmann, Stephan - In: Integrated reporting : die neue Form der externen …, (pp. 41-66). 2015

Persistent link: https://www.econbiz.de/10011376196

Transition to IFRS in Germany and Italy : impact on companies' reporting performance

Cordazzo, Michela - In: International journal of accounting and finance 4 (2014) 4, pp. 323-340

Persistent link: https://www.econbiz.de/10011280306

Insight into the variables used to manage the goodwill impairment test under IAS 36

Avallone, Francesco; Quagli, Alberto - In: Advances in accounting : a research annual 31 (2015) 1, pp. 107-114

Persistent link: https://www.econbiz.de/10011381065

Comparability effects of mandatory IFRS adoption

Cascino, Stefano; Gassen, Joachim - 2012 - This version: December 2011, First version: September 2008

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS …