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A comparative analysis of regulatory strategies in accounting and their impact on corporate compliance
Ebbers, Gabi - 2001
Persistent link: https://www.econbiz.de/10001576764
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Entzerrungsstrategien bei der Prüfung geschätzter Werte : Eine theoretische Analyse und empirische Untersuchung zur Berichterstattung über Key Audit Matter
Asbahr, Karsten - 2018
Informationsverarbeitung bei der Jahresabschlussprüfung -- Prüfung geschätzter Werte und kognitive Verzerrungen -- Stand der Forschung zur Key Audit Matter Berichterstattung -- Integrative Darstellung von Studien zu Entzerrungsstrategien -- Bezugsrahmen zu Entzerrungsstrategien in der...
Persistent link: https://www.econbiz.de/10014018636
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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
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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 …
Persistent link: https://www.econbiz.de/10013112328
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The volatility of comprehensive income and its association with market risk
Khan, Shahwali; Bradbury, Michael E. - In: Accounting and finance : journal of the Accounting … 56 (2016) 3, pp. 727-748
Persistent link: https://www.econbiz.de/10011623076
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Die Änderung des Aussagegehaltes von Konzernbilanzen durch das Bilanzrichtlinien-Gesetz : eine empirische Untersuchung
Scheer, Frank - 1999
Persistent link: https://www.econbiz.de/10000168364
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The effect of accounting regime characteristics on the prediction of future cash flows : an international comparison
Hollister, Joan; Shoaf, Victoria; Tully, Gregory - In: International business and economics research journal 7 (2008) 5, pp. 15-30
Persistent link: https://www.econbiz.de/10003713361
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Value creation of spin-offs and carve-outs
Rüdisüli, Roger (contributor) - 2005
Persistent link: https://www.econbiz.de/10003237040