European Union member states, the study has focused on Austria, France, Germany, Poland and the United Kingdom. -- SME …

This paper inquires into recent changes of accounting regulation in six OECD countries: Germany, France, England, USA … goldenen Zeitalter des Nationalstaats bis heute. Dies erfolgt für die sechs größten OECD Staaten, Deutschland, Frankreich, das …

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS …

-sized entities in Germany. -- Accounting ; full IFRS ; IFRS ; IFRS for SMEs ; non-listed companies ; small and medium-sized entities …The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …