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Toward a positive theory of disclosure regulation : in search of institutional foundations
Bertomeu, Jeremy; Cheynel, Edwige - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 789-824
Persistent link: https://www.econbiz.de/10009751796
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Rahmenkonzept zur Abwägung von Kosten und Nutzen im Standardsetzungsprozess der internationalen Rechnungslegung
Maier, Andreas (contributor) - 2008
Persistent link: https://www.econbiz.de/10003713596
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Towards a general model of the reasons for international differences in financial reporting
Nobes, Christopher - 2008
Persistent link: https://www.econbiz.de/10003715215
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The impact of differences in ambiguity tolerance on accounting standard interpretation: implications and responses
Leung, Edward; Harding, Noel - In: Afro-Asian Journal of Finance and Accounting : AAJFA 1 (2008) 2, pp. 162-179
Persistent link: https://www.econbiz.de/10003787141
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Die Bilanzanalyse : Beurteilung von Abschlüssen nach HGB und IFRS
Küting, Karlheinz; Weber, Claus-Peter - 2006 - 8., grundlegend überarb. Aufl.
Persistent link: https://www.econbiz.de/10003320453
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Towards a general model of the reasons for international differences in financial reporting
Nobes, Christopher - 2009
Persistent link: https://www.econbiz.de/10003826113
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Smoothing mechanisms in defined benefit pension accounting standards : a simulation study
Morrill, Cameron; Morrill, Janet; Shand, Kevin - In: Accounting perspectives : a journal of The Canadian … 8 (2009) 2, pp. 113-145
Persistent link: https://www.econbiz.de/10003886375
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Die Erfolgskonzeption der internationalen Rechnungslegung
Straub, Barbara - 2009 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003893070
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A critical note on empirical comprehensive income research
Van Cauwenberge, Philippe (contributor);  … - 2007
Persistent link: https://www.econbiz.de/10003476809