Enforcement of accounting standards : how effective is the German two-tier system in detecting earnings management?
Hans-Joachim Böcking, Marius Gros, Daniel Worret
| Year of publication: |
2015
|
|---|---|
| Authors: | Böcking, Hans-Joachim ; Gros, Marius ; Worret, Daniel |
| Published in: |
Review of managerial science. - Berlin : Springer, ISSN 1863-6683, ZDB-ID 2296460-5. - Vol. 9.2015, 3, p. 431-485
|
| Subject: | Enforcement of accounting standards | Accounting quality | Eamings management | Accounting error | IFRS | Bilanzierungsgrundsätze | Accounting standards | Deutschland | Germany | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy | Bilanzrecht | Accounting law | Rechtsdurchsetzung | Law enforcement |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011283675