Development of International Entrepreneurship based on Corporate Accounting and Reporting According to IFRS: Part B offers a thorough exploration of applying International Financial Reporting Standards (IFRS) in contemporary international entrepreneurship management, emphasizing practical...

Development of International Entrepreneurship based on Corporate Accounting and Reporting According to IFRS: Part A delves into the role of corporate accounting and reporting under IFRS in advancing international business management, proposing recommendations to bolster this role in fostering...

We test and compare the effects of introduction of two new financial information technologies, EDGAR and XBRL, on well-known asset pricing anomalies often attributed to mispricing. EDGAR facilitates easier access to public accounting information about public firms; XBRL reduces the cost of...

Hohe Wettbewerbsintensität, Kostenbelastung und Preisdruck sowie steigende Vielfalt der digitalen Vernetzungsformen („Smart Objects"; „Industrie 4.0"): Die Anforderungen an das betriebswirtschaftliche Instrumentarium wachsen und somit auch die Ansprüche an das Reporting. Neben der...