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Practices of standard-setting : an analysis of the IASB's and FASB's process of identifying the objective of financial reporting
Pelger, Christoph - In: Accounting, organizations and society : an … 50 (2016), pp. 51-73
Persistent link: https://www.econbiz.de/10011490423
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"Twisting words"? : a study of the construction and reconstruction of reliability in financial reporting standard-setting
Erb, Carsten; Pelger, Christoph - In: Accounting, organizations and society : an … 40 (2015), pp. 13-40
Persistent link: https://www.econbiz.de/10010485548
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Global standards without the United States? : institutional work and the U.S. non-adoption of IFRS
Becker, Kirstin; Daske, Holger; Pelger, Christoph - In: Essays on accounting regulation and its socio-economic …, (pp. 45-87). 2018
Persistent link: https://www.econbiz.de/10012116975
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Driving force or veto power? : the role of SEC in the (non-)adoption of IFRS in the U.S.
Becker, Kirstin; Daske, Holger; Pelger, Christoph - In: Essays on accounting regulation and its socio-economic …, (pp. 88-120). 2018
Persistent link: https://www.econbiz.de/10012116982
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IFRS adoption in the United States : an analysis of the role of the SEC's chairs
Becker, Kirstin; Daske, Holger; Pelger, Christoph; … - In: Journal of accounting and public policy 42 (2023) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10014323129