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A Critical View of the GASB (German Accounting Standards Board) Draft 'White Paper' on the Future of European Creditor Protection

Haaker, Andreas - 2010

performed in Germany by annual financial statements according to German Commercial Code (HGB), is an important part of the …

Persistent link: https://www.econbiz.de/10013138427

Enforcement of Accounting Standards : How Effective is the German Two-Tier System in Detecting Earnings Management?

Böcking, Hans-Joachim - 2015

Within the European Union, the IAS-Regulation has harmonized applicable accounting standards for consolidated financial statements of capital market oriented companies by requiring IFRS since 2005. Regarding enforcement of financial reporting, the IAS-Regulation offered only small guidance for...

Persistent link: https://www.econbiz.de/10013038285

Vereinbarkeit internationaler Konzernrechnungslegung mit handelsrechtlichen Grundsätzen : Empfehlungen des Arbeitskreises "Externe Unternehmensrechnung" der Schmalenbach-Gesellscha...

Busse von Colbe, Walther (ed.) - 1997

Persistent link: https://www.econbiz.de/10013284695

Enforcement of Accounting Standards in Germany : The Pre- and Post-Misstatement Development of Censured Firms

Strohmenger, Manuel - 2013

This paper focuses on implementation of a two-tiered external financial reporting enforcement mechanism in Germany 2004 … financial reporting to standard setters, policy makers, and investors in Germany …

Persistent link: https://www.econbiz.de/10013079640