Narrow search
Showing 1 - 10 of 713
Cover Image
Toward a positive theory of disclosure regulation : in search of institutional foundations
Bertomeu, Jeremy; Cheynel, Edwige - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 789-824
Persistent link: https://www.econbiz.de/10009751796
Cover Image
The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
Cover Image
Disclosure of risk information in the European banking sector
Klepczarek, Emilia - 2015
The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...
Persistent link: https://www.econbiz.de/10012010950
Cover Image
Adoption of new IFRS in Bangladesh : disclosure level and benefits
Akhter, Aziza - In: Mudra : journal of finance and accounting 9 (2022) 1, pp. 75-92
Persistent link: https://www.econbiz.de/10013415689
Cover Image
Compliance with the disclosure requirements of Germany's new market: IAS versus US GAAP
Glaum, Martin; Street, Donna L. - 2008
Persistent link: https://www.econbiz.de/10003716000
Cover Image
MD&A- und OFR-Berichtsregelungen der US-amerikanischen SEC
Hüfner, Bernd - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 59 (2007) 3, pp. 289-310
Persistent link: https://www.econbiz.de/10003479677
Cover Image
Bilanzierung und Offenlegung von Ertragsteuerrisiken : Quo vadis? ; unsichere Steuerpositionen in der Rechnungslegung nach IFRS, US-GAAP und HGB
Benzel, Ute; Linzbach, Meike - In: IRZ : Zeitschrift für internationale Rechnungslegung 5 (2010) 11, pp. 499-503
Persistent link: https://www.econbiz.de/10008696639
Cover Image
The pros and cons of regulating corporate reporting : a critical review of the arguments
Bushman, Robert M.; Landsman, Wayne R. - In: Accounting and business research : a research quarterly … 40 (2010) 3, pp. 259-273
Persistent link: https://www.econbiz.de/10003992974
Cover Image
Discussion of "The pros and cons of regulating corporate reporting: a critical review of the arguments"
Lindsell, David - In: Accounting and business research : a research quarterly … 40 (2010) 3, pp. 275-277
Persistent link: https://www.econbiz.de/10003992978
Cover Image
Änderungen in der Zwischenberichterstattung kapitalmarktorientierter Unternehmen, Teil 2 : Fallstudie zur TUG-Umsetzung in der Praxis
Henkel, Knut; Schmidt, Katja; Ott, Daniela - In: KoR : internationale und kapitalmarktorientierte … 8 (2008) 2, pp. 110-119
Persistent link: https://www.econbiz.de/10003624898