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Praxisrelevante Entwicklungen zur Bilanzberichtigung : Bilanzberichtigung in Fällen erstmaliger höchstrichterlicher Rechtsprechung?
Schießl, Harald - In: Steuern und Bilanzen : STuB ; Zeitschrift für das … 9 (2007) 14, pp. 549-551
Persistent link: https://www.econbiz.de/10003505907
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An investigation of the relationship between use of international accounting standards and source of company finance in Germany
Tarca, Ann; Morris, Richard D.; Moy, Melissa - In: Abacus : a journal of accounting, finance and business … 49 (2013) 1, pp. 74-98
Persistent link: https://www.econbiz.de/10009730858
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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
This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted, several accounting rules were transferred from IFRS to...
Persistent link: https://www.econbiz.de/10011814683
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An empirical investigation of the true and fair override in the United Kingdom
Livne, Gilad; McNichols, Maureen - In: Journal of business finance & accounting : JBFA 36 (2009) 1/2, pp. 1-30
Persistent link: https://www.econbiz.de/10003822123
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The relation between accounting information in debt covenants and operating leases
Paik, Daniel Gyung H.; Laan Smith, Joyce van der; Lee, … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 969-996
Persistent link: https://www.econbiz.de/10011428934
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The path of lease resistance : how changes to lease accounting treatment may impact your business
Gross, Andrew D.; Huston, G. Ryan; Huston, Janet M. - In: Business horizons 57 (2014) 6, pp. 759-765
Persistent link: https://www.econbiz.de/10010433283
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The usefulness of financial statements under Chinese-GAAP vs. IAS : evidence from the Shanghai Stock Exchange in PRC
Hu, Dan - In: Kobe economic & business review : annual report 48 (2003), pp. 1-25
Persistent link: https://www.econbiz.de/10002023682
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A fundamentalist perspective on accounting and implications for accounting research
Jiang, Guohua; Penman, Stephen H. - In: China journal of accounting research : CJAR 6 (2013) 4, pp. 233-245
This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be...
Persistent link: https://www.econbiz.de/10011825869
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Financial statement quality and debt contracting : evidence from a survey of commercial lenders
Donelson, Dain C.; Jennings, Ross; McInnis, John - In: Contemporary accounting research : a journal of the … 34 (2017) 4, pp. 2051-2093
Persistent link: https://www.econbiz.de/10011800293
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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