Abstract The four-volume set of “A Global history of accounting, financial reporting and public policy” edited by Previts, Walton and Wolnizer is a promising attempt to contribute to our understanding of national specifics, differences, and parallels in accounting traditions. Fifty-one...

We examine German financial accounting research between 1950 and 2005 by analyzing articles from leading academic journals. Our analysis documents increases in articles in academic journals, multi-authorship, pages, and references per article. Our citation analysis reveals major German...

The separation of leases into operating and finance leases for accounting purposes can result in incentives to favour operating lease contracts since they avoid on-balance sheet debt. The IASB is conducting an active research project on leasing, following the G4+1 group's research on possible...

Austria and Germany share similar accounting traditions. International harmonization in both countries has mainly focused on group accounting. In contrast, single financial statements give rise to legal and tax consequences and, thus, are still tied to the traditional principles of orderly...

We provide evidence on the little researched internal sphere of private IASB standard setting, more specifically, on the dynamic of board discussions and the respective impact of exogenous input such as comment letters, the array of arguments evoked in IASB debates, individual board member...

The separation of leases into operating and finance leases for accounting purposes can result in incentives to favor operating lease contracts, since they avoid on-balance-sheet debt. The IASB and FASB are conducting a long-term joint project on leasing, following the G4 1 group's research on...

Purpose – The evolution of International Financial Reporting Standards (IFRS) was nurtured by economists and accountants loyal to the philosophical basis of what is often referred to as “Western” market economies, being classical and neoclassical contracting theories. The purpose of this...