in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of … the tax and accounting rules for different compensation schemes we show that the popularity of stock options may be mainly … due to the U.S. Generally Accepted Accounting Principles (US-GAAP) which require no charge to earnings for speciffically …

This chapter analyzes the role of financial accounting in the German financial system. It starts from the common … perception that German accounting is rather 'uninformative'. This characterization is appropriate from the perspective of an arm … perspective is adopted. The German accounting system exhibits several arrangements that privately communicate information to …

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …

We argue that Danish agriculture provides an ideal opportunity to understand how and why modern accounting emerged …, largely based on dairying, for which we present unique 'real time' data on the process of the development of accounting. We … observe that economic actors first argued for the introduction of modern accounting at a time of crisis during the Napoleonic …

This paper examines the effect of accounting conservatism on firm-level investment during the 2007-2008 global … debt raising activity and stock performance. The evidence suggests that accounting conservatism reduces underinvestment in …

planning strategy. We also find that financial accounting incentives play a role. For example, 84% of publicly traded firms …