fair value accounting literature, further showing how the 2008-2009 financial crisis affected it. Bibliometric methods … accounting literature starting due to the 2008-2009 financial crisis, further showing a shift from fair value accounting …

patterns of loan loss provisions are, in part, attributable to the rules of accounting for credit risk. It compares the … national German rules with the related IFRS rules and identifies inconsistencies across different types of transactions in both … regimes. The analysis of the accounting rules is combined with an analysis of incentives for under-provisioning and/or over …

patterns of loan loss provisions are, in part, attributable to the rules of accounting for credit risk. It compares the … national German rules with the related IFRS rules and identifies inconsistencies across different types of transactions in both … regimes. The analysis of the accounting rules is combined with an analysis of incentives for under-provisioning and/or over …

The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing …-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff … costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with …