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Accounting for dominance and submission : disciplining building societies with accounting-based regulation, circa 1960
Batiz-Lazo, Bernardo; Noguchi, Masayoshi - 2011
Persistent link: https://www.econbiz.de/10009511516
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Accounting for dissolution : the case of Japanese mining corporations 1946 - 1950
Noguchi, Masayoshi; Shimizu, Yasuhiro; Nakamura, Tsunehiko - 2014
Persistent link: https://www.econbiz.de/10010378887
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Mandated financial reporting and corporate innovation
Breuer, Matthias; Leuz, Christian; Vanhaverbeke, Steven - 2019
Persistent link: https://www.econbiz.de/10012121009
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Accounts and accountability : the UK Government's misguided plans to regulate corporate reporting and audit
Whyte, Jamie - 2022
Persistent link: https://www.econbiz.de/10013454597
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Wirtschaftliche Rechnungsführung : Produktionsprogramm
Gralka, Heinz (contributor) - 1986
Persistent link: https://www.econbiz.de/10014385191
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The effect of regulatory harmonization on cross-border labor migration : evidence from the accounting profession
Bloomfield, Matthew J.; Brüggemann, Ulf; Christensen, … - 2015
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 …
Persistent link: https://www.econbiz.de/10011405693
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Disclosure deregulation of quarterly reporting
Behrmann, Vanessa; Hornuf, Lars; Zimmermann, Jochen - 2021 - This version: October 5, 2021
In this article, we investigate the deregulation efforts resulting from the 2015 transposition of the EU’s Transparency Directive into German law and analyze whether a reduction in the minimum content requirements for quarterly reporting increases information asymmetries and decreases firm...
Persistent link: https://www.econbiz.de/10012643524
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Accounting and culture : the Chinese case study
Zhang, Tian-xi; Gao, Shan-sheng; Hoepen, M. A. van - 1992
Persistent link: https://www.econbiz.de/10000837592
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Economic reform, accounting education and accounting harmonization : a challenge facing Chinese reformers
Gao, Shan-sheng - 1992
Persistent link: https://www.econbiz.de/10000837593
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The evolution of accounting and economic reform in the People s Republic of China
Chan, M. W. Luke; Rotenberg, Wendy; Che, You Mei - 1997
Persistent link: https://www.econbiz.de/10000956437