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Accounting and the global economy after Sarbanes-Oxley
Garner, Don E.; MacKee, David L.; MacKee, Yosra AbuAmara - 2008
Persistent link: https://www.econbiz.de/10003414605
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Globale Rechnungslegungsstandards mit lokalem Charme?
Bergmann, Andreas - In: Finanz- und Rechnungswesen : Jahrbuch (2009), pp. 191-202
Persistent link: https://www.econbiz.de/10003812354
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Legitimacy theory may explain the failure of global adoption of IFRS : the case of Europe and the U.S.
De Luca, Francesco; Prather-Kinsey, Jenice - In: Journal of management & governance 22 (2018) 3, pp. 501-534
Persistent link: https://www.econbiz.de/10011919394
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Rechnungslegung auf globalen Kapitalmärkten : HGB, IAS und US-GAAP
Glaum, Martin - 1996
Persistent link: https://www.econbiz.de/10000584008
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Gerhard G. Mueller : father of international accounting education
Flesher, Dale L. - 2010 - 1. ed.
Persistent link: https://www.econbiz.de/10003993874
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Conceptual framework for international financial reporting standards
Krivogorsky, Victoria - In: Law, corporate governance, and accounting : European …, (pp. 7-18). 2011
Persistent link: https://www.econbiz.de/10009161643
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Bedeutung und Wahrung des Kongruenzprinizips ("clean surplus") im internationalen Rechnungswesen
Ordelheide, Dieter - In: Unternehmensberatung und Wirtschaftsprüfung : …, (pp. 515-530). 1998
Persistent link: https://www.econbiz.de/10001299627
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Accountants without standards? : Compulsion or evolution in company accounting
Myddelton, David R.; Myddelton, D. R. - 1995 - 1. publ.
Persistent link: https://www.econbiz.de/10000920271
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Zeitwertbilanzierung in USA und nach IAS
Schildbach, Thomas - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 50 (1998) 5, pp. 580-592
Persistent link: https://www.econbiz.de/10001393253
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International Differences in Accounting Practices under IFRS and the Influence of the USA
Lourenço, Isabel - 2016
This paper expands prior IFRS accounting systems' classifications to a broader set of 27 countries where the IFRS … influencing accounting practices in some countries even after the IFRS adoption … between three groups of countries, based on the similarity of their accounting practices: 1) Australia and New Zealand, 2) USA …
Persistent link: https://www.econbiz.de/10012986331