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Intangible Resources in Mexican Accounting Standards : Recognition and Concealment
Vargas-Hernández, José G. - 2016
In the strategic discipline, resourced based view is widely accepted to explain the source of competitive advantage, it notes that the success of a company lies in the heterogeneity of the internal means are there to carry out their activity. The intangible resources have greater strategic...
Persistent link: https://www.econbiz.de/10013005892
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New financial accounting standards for the new economy? - Some remarks on the ongoing debate
Kuhner, Christoph - In: Modern concepts of the theory of the firm : managing …, (pp. 590-603). 2004
Persistent link: https://www.econbiz.de/10001802843
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Accounting for Expenditure on Intangibles
Wyatt, Anne - 2012
In search of a unifying measurement feature on which to base a more systematic and potentially comprehensive analysis of intangibles, this paper first analyses the economic and accounting properties of intangibles, and second, empirically evaluates managerial practices for measuring and...
Persistent link: https://www.econbiz.de/10013112211
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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 …-sized entities in Germany. -- Accounting ; full IFRS ; IFRS ; IFRS for SMEs ; non-listed companies ; small and medium-sized entities …
Persistent link: https://www.econbiz.de/10003966547
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Financial accounting and reporting in Germany : a case study on German accounting tradition and experiences with the IFRS adoption
Fülbier, Rolf Uwe; Klein, Malte - 2013
Financial accounting is rooted in national thoughts, traditions and institutional settings. As a consequence, accounting has developed heterogeneously over time and fulfilled contracting purposes in divergent national environments. Against this background, we argue that the ongoing process of...
Persistent link: https://www.econbiz.de/10009727665
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Auditor lobbying on accounting standards
Allen, Abigail; Ramanna, Karthik; Roychowdhury, Sugata - 2014 - This draft: December 22, 2014
We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973-2006). In particular, we focus on the influence of auditors' lobbying incentives arising from two basic factors: managing expected litigation...
Persistent link: https://www.econbiz.de/10010484998
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Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II) : Political Factors and Future Scenarios for U.S. Accounting Standards
Hail, Luzi - 2011
adoption of IFRS by the United States. In Part I (see Hail et al. 2010), we develop the conceptual framework for our analysis … and discuss economic factors driving the costs and benefits associated with IFRS adoption. In this part, we provide an … analysis of the political factors related to the possible U.S. adoption of IFRS, present several scenarios for the evolution of …
Persistent link: https://www.econbiz.de/10013132218
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Accounting Standards, Financial Reporting Outcomes and Enforcement
Holthausen, Robert W. - 2011
for the effects of the adoption of International Financial Reporting Standards (IFRS) around the world at the time of …
Persistent link: https://www.econbiz.de/10013134758
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Towards an Understanding of the Role of Standard Setters in Standard Setting
Allen, Abigail M. - 2012
We investigate the effect of standard setters in standard setting: We examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting “reliability” and “relevance” of proposed standards. Notably, we find FASB members with...
Persistent link: https://www.econbiz.de/10013116081
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Adopting a Label : Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
Daske, Holger - 2013
This study examines liquidity and cost of capital effects around voluntary and mandatory IAS/IFRS adoptions. In … considerable discretion in how they implement the new standards. Some firms may make very few changes and adopt IAS/IFRS more in … incentives, actual reporting behavior, and the external reporting environment around the switch to IAS/IFRS. We analyze whether …
Persistent link: https://www.econbiz.de/10013085326