Search Results - subject:"Code law"

Causes of country-specific effect related to the value relevance of cash flows and earnings: evidence from France, Germany, Italy and Spain

Sánchez, Mariano González; Jiménez, Eva M. Ibáñez; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-16

than earnings and accruals, while the opposite is true in code-law countries. Moreover, the literature has shown the … transitory earnings effect, characteristic of code-law countries, is not a cause of the country-specific effect. Therefore …

Persistent link: https://www.econbiz.de/10014505791

Causes of country-specific effect related to the value relevance of cash flows and earnings : evidence from France, Germany, Italy and Spain

González Sánchez, Mariano; Ibáñez Jiménez, Eva M.; … - In: Cogent business & management 9 (2022) 1, pp. 1-16

Persistent link: https://www.econbiz.de/10014436682

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/10010311873

Manipulación de resultados oportunista entre empresas en concurso no cotizadas – cómo y cuando lo hacen -

Campa, Domenico; Camacho-Miñano, María-del-Mar - Facultad de Ciencias Económicas y Empresariales, … - 2013

sample of bankrupt and healthy unlisted companies from a code law institutional setting (Spain), this paper has three main …

Persistent link: https://www.econbiz.de/10010733752

Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption

Fülbier, Rolf Uwe; Klein, Malte - Rechts- und Wirtschaftswissenschaftliche Facultät, … - 2013

Persistent link: https://www.econbiz.de/10010985125