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Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
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Changes in the value relevance of goodwill accounting following the adoption of IFRS 3
Hamberg, Mattias; Beisland, Leif Atle - In: Journal of international accounting auditing & taxation 23 (2014) 2, pp. 59-73
Persistent link: https://www.econbiz.de/10010439625
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Varieties of creditor protection : insolvency law reform and credit expansion in developed market economies
Deakin, Simon F.; Mollica, Viviana; Sarkar, Prabirjit - 2015
Persistent link: https://www.econbiz.de/10011443359
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Auditor liability to third parties after Sarbanes-Oxley : an international comparison of regulatory and legal reforms
Chung, Janne; Farrar, Jonathan; Puri, Poonam; Thorne, Linda - In: Journal of international accounting auditing & taxation 19 (2010) 1, pp. 66-78
Persistent link: https://www.econbiz.de/10009272734
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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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A European true and fair view?
Alexander, David - 2009
Persistent link: https://www.econbiz.de/10003826101
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Towards an understanding of the phases of goodwill accounting in four Western capitalist countries : from stakeholder model to shareholder model
Ding, Yuan; Richard, Jacques; Stolowy, Hervé - 2007
Persistent link: https://www.econbiz.de/10003595979
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Convergence patterns in accounting regulation : six country cases of the transforming regulatory landscape
Zimmermann, Jochen; Kilian, Jan-Philipp; Schymczyk, Johannes - 2010
This paper inquires into recent changes of accounting regulation in six OECD countries: Germany, France, England, USA … goldenen Zeitalter des Nationalstaats bis heute. Dies erfolgt für die sechs größten OECD Staaten, Deutschland, Frankreich, das …
Persistent link: https://www.econbiz.de/10003963155
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Accounting and the welfare-state : the missing link
Oehr, Tim-Frederik; Zimmermann, Jochen - 2010
various corporate constituencies' interests are balanced, we compare Germany as an example of a conservative welfare-state and … Länderfallbeispiel werden Deutschland (konservativer Wohlfahrtsstaatstyp) sowie Großbritannien (liberaler Wohlfahrtsstaatstyp …
Persistent link: https://www.econbiz.de/10003966649