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IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
Henselmann, Klaus; Klein, Martin; Wiese, Maren - 2010
The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international standards. The paper analyses the differences compared to the German-GAAP and highlights the consequences for medium-sized entities in Germany.
Persistent link: https://www.econbiz.de/10010300366
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Listaamattomien osakeyhtiöiden verotud, voitonjako ja investoinnit
Määttänen, Niku; Ropponen, Olli - 2014
This paper studies the taxation of non-listed companies and their owners in Finland. We first describe the main features of the Finnish tax system regarding the taxation of dividends from non-listed companies. We use firm-level data to illustrate how the tax incentives are reflected in firms’...
Persistent link: https://www.econbiz.de/10012037660
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Listaamattomien yhtiöden osinkoverotus, tuotantopanosten allokaatio ja tuottavuus
Määttänen, Niku; Ropponen, Olli - 2016
We consider the taxation of non-listed companies and their owners in Finland. We analyse how the current highly non-linear dividend taxation influences the allocation of labour and capital across different firms, average labour productivity and the equilibrium wage level. To this end, we use a...
Persistent link: https://www.econbiz.de/10012037676
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Earnings management among bankrupt non-listed firms : evidence from Spain
Campa, Domenico; Camacho-Miñano, María-del-Mar - In: Spanish journal of finance and accounting 43 (2014) 161, pp. 3-20
Persistent link: https://www.econbiz.de/10011478160
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Upper echelons' personality traits and corporate earnings management in Nigeria
Akinwumi, Taleatu Taofiki; Titilayo, Adetula Dorcas; … - In: Problems and perspectives in management : PPM ; … 18 (2020) 2, pp. 90-101
Persistent link: https://www.econbiz.de/10012302218
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Motivation for voluntary disclosure of cash flow statements in non-listed medium-sized companies
Schøler, Finn - In: International journal of behavioural accounting and finance 6 (2016) 1, pp. 54-69
Persistent link: https://www.econbiz.de/10012250957
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A screening model for corporate bond picking
Toft, Jon Svennesen; Lueg, Rainer - In: The international journal of finance 27 (2015) 4, pp. 437-453
Persistent link: https://www.econbiz.de/10011718626
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Adoption of the International Financial Reporting Standards by Greek non-listed companies : the role of coercive and hegemonic pressures
Mantzari, Elisavet; Sigalas, Christos; Hines, Tony - In: Accounting forum : advancing the interdisciplinary and … 41 (2017) 3, pp. 185-205
Persistent link: https://www.econbiz.de/10011775383
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IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
Henselmann, Klaus; Klein, Martin; Wiese, Maren - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2010
The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international standards. The paper analyses the differences compared to the German-GAAP and highlights the consequences for medium-sized entities in Germany.
Persistent link: https://www.econbiz.de/10008498426
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The Stady of Corporate Governance in Romania
Sergiu, Sarchizian - In: Ovidius University Annals, Economic Sciences Series XI (2011) 2, pp. 1156-1159
Before 1990, Romania has a large number of public enterprises. After this year, the privatization of this enterprises was inevitable.
Persistent link: https://www.econbiz.de/10010632004