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Anmerkungen zum deutschen Enforcement-Modell
Baetge, Jörg - In: Zeitschrift für das gesamte Handelsrecht und … 168 (2004) 4, pp. 428-433
Persistent link: https://www.econbiz.de/10002178651
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Normdurchsetzung in der deutschen Rechnungslegung : enforcement nach dem Vorbild der USA?
Wüstermann, Jens - In: Betriebs-Berater : BB 57 (2002) 14, pp. 718-725
Persistent link: https://www.econbiz.de/10001657969
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Zur Entwicklung und zum Stand des Enforcements in der Europäischen Union
Berger, Axel - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 61 (2009) 6, pp. 599-620
Persistent link: https://www.econbiz.de/10003911737
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Principles-based vs. rules-based accounting standards : the effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence
Braun, Gary P.; Haynes, Christine M.; Lewis, Tom D.; … - In: Research in accounting regulation 27 (2015) 1, pp. 45-50
Persistent link: https://www.econbiz.de/10011316573
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Swedish and Dutch listed companies' compliance with IAS 36 paragraph 134
Hartwig, Fredrik - In: International journal of disclosure and governance 12 (2015) 1, pp. 78-105
Persistent link: https://www.econbiz.de/10011327691
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A comparison of between-country measures of legal setting and enforcement of accounting standards
Preiato, John; Brown, Philip; Tarca, Ann - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 1-50
Persistent link: https://www.econbiz.de/10011525557
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The impact of mandatory International Financial Reporting Standards adoption on investment efficiency : standards, enforcement, and reporting incentives
Gao, Ru; Sidhu, Baljit K. - In: Abacus : a journal of accounting, finance and business … 54 (2018) 3, pp. 277-318
Persistent link: https://www.econbiz.de/10011965524
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The effect of mandatory adoption of IFRS on value relevance of future earnings
Jung, Hyun-Uk; Mun, Tae-Hyoung - In: Journal of international trade & commerce 16 (2020) 5, pp. 183-203
Persistent link: https://www.econbiz.de/10012592671
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Introducing more IFRS principles of disclosure : will the poor disclosers improve?
Hellman, Niclas; Carenys, Jordi; Moya Gutierrez, Soledad - In: Accounting in Europe 15 (2018) 2, pp. 242-321
Persistent link: https://www.econbiz.de/10011997749