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International determinants of comprehensive income reporting by groups : an analytical and comparative study of Poland and Germany
Kwaśny, Jakub; Sajnóg, Artur - In: Comparative economic research : Central and Eastern Europe 25 (2022) 2, pp. 163-185
The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the...
Persistent link: https://www.econbiz.de/10013334995
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Accounting uniformity, comparability, and resource allocation efficiency
Corona, Carlos; Huang, Zeqiong; Hwang, Hyun - In: The accounting review : a publication of the American … 99 (2024) 1, pp. 139-161
Persistent link: https://www.econbiz.de/10014475408
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International financial reporting : a comparative international survey of accounting requirements and practices in 30 countries
Gray, Sidney J. (ed.); Campbell, L. G. (contributor);  … - 1984
Persistent link: https://www.econbiz.de/10000583840
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Twin accounting? : A closer look at the compatibility of accounting practices of UK companies with US GAAP
Zambon, Stefano - 1998
Persistent link: https://www.econbiz.de/10000680729
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Generally accepted accounting principles : zur Bedeutung und Systembildung der Rechnungslegungsregeln der USA
Wüstemann, Jens - 1999
Persistent link: https://www.econbiz.de/10000683467
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Intangible assets in Germany and Great Britain : an accounting comparison
Blodinger, Anat - 1998
Persistent link: https://www.econbiz.de/10000669379
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Towards a general model of the reasons for international differences in financial reporting
Nobes, Christopher - 2008
Persistent link: https://www.econbiz.de/10003715215
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Profit measurement and UK accounting standards : a case of increasing disharmony in relation to US GAAP and IASs
Weetman, Pauline; Jones, E. A. E.; Adams, C. A.; Gray, … - 2008
Persistent link: https://www.econbiz.de/10003715409
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International financial reporting convergence : evidence from three continental European countries
Delvaille, Pascale; Ebbers, Gabi; Saccon, Chiara - 2008
Persistent link: https://www.econbiz.de/10003715850
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Why do national GAAP differ from IAS? : the role of culture
Ding, Yuan; Jeanjean, Thomas; Stolowy, Hervé - 2008
Persistent link: https://www.econbiz.de/10003715867