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Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles
Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53
This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts' forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to …
Persistent link: https://www.econbiz.de/10010421323
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Leasing und bilanzpolitische Motive
Diamant, Olga - In: Leasing - Wissenschaft & Praxis 8 (2010) 2, pp. 7-32
Persistent link: https://www.econbiz.de/10010309673
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The effects of accounting standards on the financial reporting properties of private firms: evidence from the German Accounting Law Modernization Act
Zicke, Julia; Kiy, Florian - In: Business Research 10 (2017) 2, pp. 215-248
, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …
Persistent link: https://www.econbiz.de/10011817088
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Impact of improved corporate governance and regulations on earnings management practices: Analysis of 7 industries from the Indian national stock exchange
Thoppan, Jose Joy; Nathan, Robert Jeyakumar; Victor, Vijay - In: Journal of Risk and Financial Management 14 (2021) 10, pp. 1-15
Indian Accounting standards which are converged with the IFRS. Findings suggest that services firms are engaging in …
Persistent link: https://www.econbiz.de/10013201138
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Can information confusion caused by the financing model of new economy companies be eliminated?
Xie, Xuejing; Zhang, Weiguo - In: China Journal of Accounting Research 14 (2020) 1, pp. 1-23
New economy companies often use convertible and redeemable preferred shares with equity and debt characteristics as financing tools to reduce risk during their early stages of growth. According to relevant accounting standards, such preferred shares should be classified as financial liabilities...
Persistent link: https://www.econbiz.de/10012621055
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Value relevance and changes in accounting standards: A review of the IFRS adoption literature
Imhanzenobe, Japhet - In: Cogent Business & Management 9 (2022) 1, pp. 1-13
(IFRS). Most pioneer studies on value relevance and changes in accounting standards discovered a decline in the value … relevance of financial statements in the US while most of the reviewed studies that address IFRS specifically discovered an … increase in value relevance in the respective markets after adoption of IFRS. A few studies also reported a lack in improvement …
Persistent link: https://www.econbiz.de/10014505788
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Is There a Feedback Mechanism in Accounting?
Drachal, Krzysztof - In: European Financial and Accounting Journal 9 (2014) 1, pp. 85-95
The aim of this paper is to present some considerations about the (market) reality and the accounting. The considerations are some kind of a discussion, how accounting systems are linked by the feedback mechanism with managers. Various aspects of modern markets are presented. In particular, the...
Persistent link: https://www.econbiz.de/10010512936
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Asset classification, subsequent measurement and impairment testing for carbon emission trading
Mookdee, Tharatee; Bellamy, Sheila - In: European Financial and Accounting Journal 12 (2017) 3, pp. 65-86
With global efforts to combat climate change, accountants from participating entities worldwide need to report the economic value of carbon credits and related assets in carbon markets. However, the absence of formal accounting guidelines allows the selection of accounting practices and...
Persistent link: https://www.econbiz.de/10011937422
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XBRL Implementation in the Banking Sector in Montenegro
Martić, Vladan; Lalević-Filipović, Ana; Radović, … - In: Journal of Central Banking Theory and Practice 6 (2017) 2, pp. 5-22
The EXtensible Business Reporting Language – XBRL appeared in the beginning of the 21st century and it represents one of the most important technological innovations in financial reporting, collecting and exchanging data since the introduction of electronic spreadsheets. However, although the...
Persistent link: https://www.econbiz.de/10012217852
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Influencing factors on earnings management, empirical evidence from listed German and Austrian companies
Dilger, Thomas; Graschitz, Sabine - In: International Journal of Business and Economic Sciences … 8 (2015) 2, pp. 69-86
intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS … standards (IFRS/US-GAAP) in comparison to national GAAP, there is no difference or superior accounting standard identifiable …
Persistent link: https://www.econbiz.de/10011516730