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IFRS for SMEs : eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
Henselmann, Klaus; Klein, Martin; Wiese, Maren - 2010
The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …-sized entities in Germany. -- Accounting ; full IFRS ; IFRS ; IFRS for SMEs ; non-listed companies ; small and medium-sized entities …
Persistent link: https://www.econbiz.de/10003966547
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Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG
Henselmann, Klaus; Kaya, Devrimi - 2008
The paper analyses the timing of disclosing financial statements for small and medium enterprises (SME) in Germany in …
Persistent link: https://www.econbiz.de/10003803692
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Internal Control System in SME – Legal and Business Considerations for Small and Medium-Sized Joint Corporations [Das Interne Kontrollsystem beim KMU – Rechtliche und betriebswirts...
Mueller, Lukas - 2011
Switzerland has introduced similar requirements as they are detetermined in Section 404 of the Sarbanes-Oxley Act of 2002. The provisions in the Swiss Code of Obligations, which came effective in 2008, require the directors of Swiss joint stock corporations to assess the risks related to the...
Persistent link: https://www.econbiz.de/10014185083
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IFRS for SMEs : eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung?
Henselmann, Klaus; Roos, Benjamin - 2009
The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for …-sized entities (SMEs) in Germany. Background is the intention of the IASB to give SMEs an attractive alternative in accounting … according to international standards. For this reason the analysis includes a comparison of the sections of the IFRS for SMEs …
Persistent link: https://www.econbiz.de/10003929019
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Do Corporate Governance Measures Impact Audit Pricing of Smaller Firms? Evidence from the United States and New Zealand
Ananthanarayanan, Umapathy - 2019
Motivated primarily by the claims that audit committee independence and accounting expertise and CEO compensation influence audit fees, this study examines the effect of such factors, on audit fees in two different institutional settings in the post-Sarbanes Oxley Act (SOX) era. The...
Persistent link: https://www.econbiz.de/10012898291
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Unravelling the ‘Black Box’ of the Accounting Profession : Evidence from the IFRS for SMEs
Ghio, Alessandro - 2017
This paper investigates the logics that drive small accounting practitioners' attitude towards new accounting standards and then, the heterogeneity amongst practitioners in order to unravel the accounting profession, until now considered as a ‘black box' in the accounting harmonization...
Persistent link: https://www.econbiz.de/10012973603
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Impact of Assurance Level and Tax Status on the Tendency of Relatively Small Manufacturers to Manage Production and Earnings
Foster, Benjamin P. - 2014
The number and importance of private companies in the United States indicates that reliable quality of financial accounting reports (QFAR) useful to users of private companies may be important for the growth of the economy. Most previous research examining QFAR addressed earnings management...
Persistent link: https://www.econbiz.de/10013058828
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The Sustainability Reporting Ripple : Direct and Indirect Implications of the EU Corporate Sustainability Reporting Directive for SME Actors
Ahern, Deirdre M. - 2023
Much thought has been given by EU institutional actors to how to encourage real change by companies around sustainability matters. This paper recognises that an important part of that jigsaw lies in the replacement of the Non-Financial Reporting Directive’s limited vision with the Corporate...
Persistent link: https://www.econbiz.de/10014343990
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Countries’ Adoption of the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs) – Early Empirical Evidence
Kaya, Devrimi - 2014
The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is increasingly …
Persistent link: https://www.econbiz.de/10013054524
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Die Nutzung insolvenzrechtlicher Sanierungswege durch kleine und mittlere Unternehmen: Das Beispiel der Eigenverwaltung
Kranzusch, Peter; Icks, Annette - 2018
Mit der Einführung des ESUG wurde das Insolvenzrecht Deutschlands im Jahr 2012 reformiert. Das ESUG eröffnet neue Sanierungswege, z. B. das eigenverwaltete Schutzschirmverfahren vor der Insolvenz und die Eigenverwaltung während des Eröffnungsverfahrens. Insgesamt beantragen weiterhin nur...
Persistent link: https://www.econbiz.de/10011818046