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The effect of IFRS for SMEs on the financial reporting environment of private firms : an exploratory interview study

Gassen, Joachim - In: Accounting and business research : a research quarterly … 47 (2017) 5, pp. 540-563

Persistent link: https://www.econbiz.de/10011755856

Relevance of academic research and researchers' role in the IASB's financial reporting standard setting

Fülbier, Rolf Uwe; Hitz, Joerg-Markus; Sellhorn, Thorsten - In: Abacus : a journal of accounting, finance and business … 45 (2009) 4, pp. 455-492

Persistent link: https://www.econbiz.de/10003921472

Financial accounting and reporting in Germany : a case study on German accounting tradition and experiences with the IFRS adoption

Fülbier, Rolf Uwe; Klein, Malte - 2013

Financial accounting is rooted in national thoughts, traditions and institutional settings. As a consequence, accounting has developed heterogeneously over time and fulfilled contracting purposes in divergent national environments. Against this background, we argue that the ongoing process of...

Persistent link: https://www.econbiz.de/10009727665

Accounting from the perspective of regulatory history, private standard setting and family firm research

Klein, Malte - 2015

Persistent link: https://www.econbiz.de/10011437559

Inside the black box of IASB standard setting : evidence from board neeting audio playbacks on the amendment of IAS 19 : 2011

Klein, Malte; Fülbier, Rolf Uwe - In: Accounting in Europe 16 (2019) 1, pp. 1-43

Persistent link: https://www.econbiz.de/10012177136

Das Rahmenkonzept-Projekt des IASB und des FASB : eine normendeskriptive Analyse des aktuellen Stands

Gassen, Joachim; Fischkin, Michael; Hill, Verena - In: WPg : Kompetenz schafft Vertrauen 61 (2008) 18, pp. 874-882

Persistent link: https://www.econbiz.de/10003754449