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Bilanzpolitik im Einzelabschluss nach HGB und IAS/IFRS im Vergleich
Lembke, Michaela - 2007 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003383988
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Restatements and accounting quality : a comparison between IFRS and US-GAAP
El-Gazzar, Samir; Finn, Philip M. - In: Journal of financial reporting & accounting : JFRA 15 (2017) 1, pp. 39-58
Persistent link: https://www.econbiz.de/10011724562
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Global Comparability of Financial Reporting Under IFRS : Does Comparability Enhance Value Relevance of Earnings Across Countries?
De Luca, Francesco; Phan, Ho-Tan-Phat - 2022
-country Empirical Analysis on IFRS based financial reports -- 5. Conclusion. … to support the global comparability of financial reporting aiming at favoring the comparison of corporates’ financial … hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this …
Persistent link: https://www.econbiz.de/10013449007
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Litigation risk and auditor conservatism : a UK-US comparison
Li, Shaling; Beekes, Wendy; Peasnell, Ken V. - 2009 - This version: 5th November 2009
Persistent link: https://www.econbiz.de/10003939253
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The effect of consistency in accounting choices on financial statement comparability : evidence from South Korea
Kim, Yong Shik - In: Global business and finance review 25 (2020) 3, pp. 19-33
" (IFRS Conceptual Framework 2.26), we investigate whether accounting changes affect financial statement comparability and …
Persistent link: https://www.econbiz.de/10012421369
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The impact of financial statement comparability on earnings management : evidence from frontier markets
Martens, Wil; Yapa, Prem W. S.; Safari, Maryam - In: International Journal of Financial Studies : open … 8 (2020) 4/73, pp. 1-25
International Financial Reporting Standards (IFRS) adopting and non-adopting countries. The results suggest IFRS adoption constrains …
Persistent link: https://www.econbiz.de/10012322143
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Jahresabschlußpolitik und International Accounting Standards
Fuchs, Markus - 1997
Persistent link: https://www.econbiz.de/10000634064
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Beratung hinsichtlich Gestaltung und Abbildung ausgewählter Sachverhalte gemäß IFRS
Krawitz, Norbert; Kalbitzer, Jens - In: Corporate Governance und Interne Revision : Handbuch …, (pp. 563-578). 2008
Persistent link: https://www.econbiz.de/10003636768
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Die Bilanzanalyse : Beurteilung von Abschlüssen nach HGB und IFRS
Küting, Karlheinz; Weber, Claus-Peter - 2009 - 9., überarb. Aufl.
Persistent link: https://www.econbiz.de/10003788227