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R&D disclosures and capitalization under IAS 38 : evidence on the interplay between national institutional regulations and IFRS adoption

Dinh, Tami; Schultze, Wolfgang; List, Thomas; Zbiegly, … - In: Journal of international accounting research 19 (2020) 1, pp. 29-55

Persistent link: https://www.econbiz.de/10012406214

Rechnungslegungsorientierte Kapitalmarktkommunikation mit dem Internet : Grundsätze ordnungsmäßiger Internet-Publizität (GoIP) und ihre Umsetzung

Coenenberg, Adolf Gerhard - In: Finanzintermediation : theoretische, …, (pp. 579-597). 2004

Persistent link: https://www.econbiz.de/10002079213

R&D Disclosures and Capitalization Under IAS 38 – Evidence on the Interplay Between National Institutional Regulations and IFRS Adoption

Dinh, Tami - 2020

Based on the notion that the effects of IFRS adoption are dependent on changes in the institutional environment, this paper analyses the effects of one prominent feature of IFRS: the accounting for research and development (R&D) under IAS 38. In our setting, IFRS adoption is accompanied by a...

Persistent link: https://www.econbiz.de/10012843079

Value-Relevant Disclosures (Value Reporting) : Conceptual Framework and Evidence from German Listed Companies

Schultze, Wolfgang - 2008

The objective of this paper is threefold. First we develop a comprehensive framework for valuerelevant disclosures (Value Reporting)to serve as the theoretical background for Business Reporting in order to give guidance for preparers and standard setters in their task to structure the...

Persistent link: https://www.econbiz.de/10012724427

Enhanced Business Reporting : Value Relevance and Determinants of Valuation-Related Disclosures

Reitmaier, Christine - 2017

Purpose: Enhanced Business Reporting (EBR) seeks to address the information needs of investors when making company valuations for investment decisions. The paper analyses the relevance for market valuation of EBR disclosures that are directly related to firm valuation (Value Based Reporting,...

Persistent link: https://www.econbiz.de/10012956674

Zwischenberichtspublizität in Europa - der Informationsgehalt der Zwischenberichterstattung deutscher, britischer und französicher Unternehmen

Coenenberg, Adolf Gerhard; Federspieler, Christian - In: Rechnungswesen und Kapitalmarkt : Beiträge anläßlich …, (pp. 167-198). 1999

Persistent link: https://www.econbiz.de/10001425990

Europäische Zwischenberichtspublizität : Kapitalmarktwirkungen eines ordnungspolitischen Instruments

Coenenberg, Adolf Gerhard - In: Wirtschaftspolitik zwischen gesellschaftlichen …, (pp. 267-285). 1998

Persistent link: https://www.econbiz.de/10001304886

Internationale Zwischenberichtspublizität

Coenenberg, Adolf Gerhard; Federspieler, Christian - In: Internationales Management : Auswirkungen globaler …, (pp. 385-413). 1999

Persistent link: https://www.econbiz.de/10001403556

The debt market relevance of non-GAAP earnings disclosures

Thielemann, Felix; Dinh, Tami; Kang, Helen - In: Essays on the usefulness of non-GAAP earnings, (pp. 19-62). 2019

Persistent link: https://www.econbiz.de/10012193496

Prevalence and determinants of "implicit non-GAAP reporting" around regulation G

Thielemann, Felix; Dinh, Tami - In: Essays on the usefulness of non-GAAP earnings, (pp. 63-101). 2019

Persistent link: https://www.econbiz.de/10012193497