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Does the introduction of IFRS change the timeliness of loss recognition? : evidence from German firms
Brauer, Sebastian; Leuschner, Carl-Friedrich; … - 2011
Persistent link: https://www.econbiz.de/10009374389
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Investigations of capital market reactions to the IFRS introduction around the world
Zur Nieden, Nicolas Michael - 2013
Persistent link: https://www.econbiz.de/10009750124
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Does the introduction of IFRS change the timeless of loss recognition? : evidence from German firms
Brauer, Sebastian; Leuschner, Carl-Friedrich; … - 2011
In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS, respectively. The parallel use of the two accounting...
Persistent link: https://www.econbiz.de/10009660273
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Entwicklung eines Modells für das operative Kosten-Controlling in landwirtschaftlichen Großunternehmen
Maennicke, Dirk - 1992
Persistent link: https://www.econbiz.de/10000864722
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International accounting standards : the full text of all international accounting standards, SIC interpretations and IAS 39 implementation guidance ; questions and answers extant...
International Accounting Standards Committee; … - London : IASB Publ. Department; anfangs: London : … - 1975 - 2002
Persistent link: https://www.econbiz.de/10000553001
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Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
Los Angeles [u.a.] : SAGE Publ.; anfangs: Melbourne : Group - 1.1996 -
Persistent link: https://www.econbiz.de/10000651250
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Kennzahlensysteme als entscheidungsorientierte Informationsinstrumente der Unternehmensführung in Einzelhandelsunternehmen
Gritzmann, Klaus - 1991
Persistent link: https://www.econbiz.de/10000088083
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On requirements for and possibility of strategic management accounting
Ossadnik, Wolfgang - 1997
Persistent link: https://www.econbiz.de/10000961457
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Rechnungslegung im Konzern nach dem Bilanzrichtlinien-Gesetz
Förschle, Gerhart (contributor); Kropp, Manfred (contributor) - 1987
Persistent link: https://www.econbiz.de/10000786211
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Einführung des outputorientierten Haushalts bei kirchlichen Körperschaften : konzeptionelle Grundsätze und erste Überlegungen zur Implementierung eines entscheidungsorientierten Re...
Rüdt, Hermann; Vogelbusch, Friedrich; Falken, Christine - 2004
Persistent link: https://www.econbiz.de/10003278389