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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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Principles- versus rules-based accounting standards : the FASB's standard setting strategy
Benston, George J.; Bromwich, Michael; Wagenhofer, Alfred - 2009
Persistent link: https://www.econbiz.de/10003826087
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Agenda formation and accounting standards setting : lessons from the standards setters
Howieson, Bryan A. - In: Accounting and finance : journal of the Accounting … 49 (2009) 3, pp. 577-598
Persistent link: https://www.econbiz.de/10003889314
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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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The capital market implications of the frequency of interim financial reporting : an international analysis
Mensah, Yaw M.; Werner, Robert H. - In: Review of quantitative finance and accounting 31 (2008) 1, pp. 71-104
Persistent link: https://www.econbiz.de/10003711408
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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 …
Persistent link: https://www.econbiz.de/10003963155
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Contextualising bank failures : an international comparison
Beck, Matthias; Woolfson, Charles - In: Aspects of globalisation : macroeconomic and capital …, (pp. 165-181). 2004
Persistent link: https://www.econbiz.de/10002253025
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Das Stichtagsprinzip im Jahresabschluss nach HGB, IFRS, UK GAAP und US GAAP
Schlaak, Wolfgang Amadeus Dietrich. - 2005 - 1. Aufl.
Persistent link: https://www.econbiz.de/10002908878
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"Whistle blowing" regulation and accounting standards enforcement in Germany and Europe - an economic perspective
Schmidt, Matthias - In: International review of law and economics 25 (2005) 2, pp. 143-168
Persistent link: https://www.econbiz.de/10003137307