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Optimal privatization portfolios in the presence of arbitrary risk aversion
Christodoulakis, George A.; Mohamed, Abdulkadir; … - In: European journal of operational research : EJOR 265 (2018) 3, pp. 1172-1191
Persistent link: https://www.econbiz.de/10011778940
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Global governance in accounting : rebalancing public power and private commitment
Zimmermann, Jochen; Werner, Jörg R.; Volmer, Philipp B. - 2008
Persistent link: https://www.econbiz.de/10003632658
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Private Akteure im Recht der Rechnungslegung : am Beispiel des Austrian Financial Reporting and Auditing Committee
Lachmayer, Konrad - In: Der Jahresabschluss im Wandel : Herausforderungen der …, (pp. 199-210). 2014
Persistent link: https://www.econbiz.de/10010478246
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The development of accounting and application of IFRS in the Czech Republic
Jindrichovska, Irena; Kubickova, Dana; Kocmanova, Sarka - In: Journal of accounting & management information systems … 13 (2014) 2, pp. 198-235
This paper focuses on development of rules and practices of accounting and on the application of IFRS in the Czech Republic. The article deals with historical background of the Czech accounting and subsequently with particular features of implementation of IFRS after 1989, when the economic...
Persistent link: https://www.econbiz.de/10010399064
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Verfassungsrechtliche Grenzen privater Standardsetzung: Vorüberlegungen zu einer Theorie der Wahl rechtlicher Regelungsformen (Regulatory Choice)
Schuppert, Gunnar Folke; Bumke, Christian - In: Die Zukunft des deutschen Bilanzrechts im Zeichen …, (pp. 71-126). 2000
Persistent link: https://www.econbiz.de/10001540971
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Die Zukunft des deutschen Bilanzrechts im Zeichen internationaler Rechnungslegung und privater Standardsetzung : [Vorträge und Diskussionsberichte des interdisziplinären Symposions...
Kleindiek, Detlef (ed.); Ordelheide, Dieter (honouree);  … - 2000
Persistent link: https://www.econbiz.de/10001519162
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The Informative Role of Accounting Standards in Privatizing State-Owned Property : Comparing Greek Governmental Accounting Standards and IPSAS
Cohen, Sandra - 2014
This paper examines the suitability of different accounting bases in providing useful information to support privatization decisions of state-owned property. More specifically, a comparison is conducted between the recently adopted Greek Governmental Accounting Standards (GGAS) that follow a...
Persistent link: https://www.econbiz.de/10013065276
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Legitimacy of private accounting standard setters : literature review and suggestions for future research
Sanada, Masatsugu - In: Accounting in Europe 17 (2020) 3, pp. 264-302
Persistent link: https://www.econbiz.de/10012384589
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Accounting quality in private firms during the transition towards international standards
Valentincic, Aljosa; Novak, Aleš; Kosi, Urska - In: Accounting in Europe 14 (2017) 3, pp. 358-387
Persistent link: https://www.econbiz.de/10011997833
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Product market competition, regulatory changes, ownership structure and accounting conservatism : evidence from China
Majeed, Muhammad Ansar; Zhang, Xianzhi; Wang, Zhaonan - In: Chinese management studies : CMS 11 (2017) 4, pp. 658-688
Persistent link: https://www.econbiz.de/10011805109