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Internationalisierung von Gewinnermittlungsregeln zum Zwecke der Informationsvermittlung : zur Konzeptionslosigkeit der Fortentwicklung der Rechnungslegung
Streim, Hannes - In: Unternehmensrechnung und -besteuerung : Grundfragen und …, (pp. 323-343). 1998
Persistent link: https://www.econbiz.de/10001304095
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Steuerliche Gewinnermittlung, steuerliches Eigenkapital und IAS-Bilanzierung
Heinhold, Michael - In: Rechnungswesen als Instrument für …, (pp. 393-413). 1999
Persistent link: https://www.econbiz.de/10001305047
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Do IFRS-based earnings announcements : have more information content than Canadian GAAP-based earnings announcements?
Khan, Shahid; Anderson, Mark; Warsame, Hussein; Wright, … - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 276-302
Persistent link: https://www.econbiz.de/10011409911
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The impact of IFRS implementation, leverage, audit quality, institutional ownership, and managerial ownership towards earnings quality of Indonesian listed companies in LQ-45 index
Ahalik; Hardy, Yeni - In: International journal of applied business and economic … 13 (2015) 1, pp. 183-199
Persistent link: https://www.econbiz.de/10011376140
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Did the mandatory adoption of IFRS affect the earnings quality of Canadian firms?
Liu, Guoping; Sun, Jerry - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 250-275
Persistent link: https://www.econbiz.de/10011409888
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Vermögenszurechnung und Ertragsrealisation nach HGB und IFRS
Hommel, Michael - In: Rechnungslegung, Prüfung und Unternehmensbewertung : …, (pp. 347-364). 2014
Persistent link: https://www.econbiz.de/10011472298
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IFRS adoption and investor perceptions of earnings quality : evidence from Korea
Shin, Heejeong; Kim, Su-in; Kim, Sangmi - In: Investment management and financial innovations 15 (2018) 1, pp. 26-34
Persistent link: https://www.econbiz.de/10012001316
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An empirical attempt on determining an adjusted model of accounting manipulation detection
Burcă, Valentin; Lile, Ramona - In: Journal of economics and business research 24 (2018) 1, pp. 141-160
Persistent link: https://www.econbiz.de/10012108304
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Information content of earnings announcements around IFRS adoption and a simultaneous change in press release disclosure in Italy
Kim, Pureum; Marchini, Pier Luigi; Siciliano, Gianfranco - In: The international journal of accounting : TIJA 54 (2019) 2, pp. 1950005-1-1950005-36
Persistent link: https://www.econbiz.de/10012108735