accounting data of non-financial incorporated enterprises for, so far, 11 European countries. While the individual accounts … feeding the database were originally prepared in line with national accounting standards consistent with European Accounting …

the commercial register, and data from supervisory entities. We investigate 24 VASPs registered with the Financial Market …

question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …

accounting ; IFRS adoption ; economic consequences ; contracting ; regulation ; review …

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two …

With the "Bilanzrechtsmodernisierungsgesetz" (BilMoG), the German legislator extensively revised the German accounting … law. The purpose is to strengthen the information function of the German GAAP. To reach this objective, the accounting of … GAAP. Thus, accounting of these uncertain or unrealized positions results in a restriction of dividend payouts. The …

. Broadly, our paper offers the first large-sample descriptive analysis of the role of Big N auditors in the accounting standard …

, consistent with learning. Our paper contributes to the burgeoning labor and accounting literature by providing among the first …