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Deviations from the Mandatory Adoption of IFRS in the European Union : Implementation, Enforcement, Incentives, and Compliance

Pownall, Grace - 2017

In this paper, we evaluate the common assertion that EU firms began using IFRS by 2005 when the EU formally adopted … IFRS. We find that although the incidence of firms using local (or some other) GAAP has declined between 2005 and 2009, it … is still nontrivial. For instance, by 2009 the incidence of non-IFRS financial statements was still in excess of 17% (42 …

Persistent link: https://www.econbiz.de/10012975800

Der Deutsche Corporate Governance Kodex : Funktionen und Durchsetzungsmechanismen im Vergleich zum britischen Combined Code

Rode, Oliver - 2009

Persistent link: https://www.econbiz.de/10003789158

How do institutional, social, and individual factors shape tax compliance behavior? : evidence from 14 Eastern European countries

Kasper, Matthias - 2016

This paper uses micro-level data from a nationally representative survey of 22,000 individuals in 14 Eastern European countries to investigate the effects of institutional, social, and individual factors on taxpayers' perceptions of power, motivations to comply, and non-compliant behaviors. The...

Persistent link: https://www.econbiz.de/10011557748

A comparison of between-country measures of legal setting and enforcement of accounting standards

Preiato, John; Brown, Philip; Tarca, Ann - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 1-50

Persistent link: https://www.econbiz.de/10011525557

(Non-)compliance in the European Union : explaining the correctness and the timeliness of national transposition processes for EU directives

Mäder, Lars - 2008

Persistent link: https://www.econbiz.de/10003978531

Problems of operationalisation and data in EU compliance research

Hartlapp, Miriam; Falkner, Gerda - 2008

Persistent link: https://www.econbiz.de/10003687637

Auswirkungen des Zahlungsdienstegesetzes auf den österreichischen Finanzmarkt

Freitag, Barbara; Schimka, Benedict - In: Finanzmarktstabilitätsbericht 19 (2010), pp. 97-109

Persistent link: https://www.econbiz.de/10003988041

Measuring country differences in enforcement of accounting standards : an audit and enforcement proxy

Brown, Philip; Preiato, John; Tarca, Ann - In: Journal of business finance & accounting : JBFA 41 (2014) 1/2, pp. 1-52

Persistent link: https://www.econbiz.de/10010336581

In search of cheap labour in Europe : working and living conditions of posted workers

Cremers, Jan - 2011

Persistent link: https://www.econbiz.de/10009390114

Monitoring and Enforcement of the Rule of Law in the EU : Rhetoric and Reality

Kochenov, Dimitry - 2016

This article offers a comprehensive examination of the rationale underlying the rule of law framework adopted by the Commission in March 2014 before outlining its main features. It is argued that while the Commission's ‘light-touch' framework falls short of what is required to effectively...

Persistent link: https://www.econbiz.de/10013000775

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