Search Results - subject:"German GAAP"

The effects of accounting standards on the financial reporting properties of private firms: evidence from the German Accounting Law Modernization Act

Zicke, Julia; Kiy, Florian - In: Business Research 10 (2017) 2, pp. 215-248

, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …

Persistent link: https://www.econbiz.de/10011817088

The effects of accounting standards on the financial reporting properties of private firms : evidence from the German Accounting Law Modernization Act

Zicke, Julia; Kiy, Florian - In: Business research 10 (2017) 2, pp. 215-248

, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …

Persistent link: https://www.econbiz.de/10011814683

Does the introduction of IFRS change the timeless of loss recognition? Evidence from German firms

Brauer, Sebastian; Leuschner, Carl-Friedrich; … - 2011

recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS …) various forms of controlling for fixed effects. We do not find evidence that IFRS and German-GAAP firms differ with respect to … prudent regulation in the German-GAAP, but is consistent with some earlier findings in the literature. …

Persistent link: https://www.econbiz.de/10010289303

Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms

Brauer, Sebastian; Leuschner, Carl-Friedrich; … - Institut für Empirische Wirtschaftsforschung, … - 2011

Persistent link: https://www.econbiz.de/10009318133

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53

IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to …

Persistent link: https://www.econbiz.de/10010421323

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - 2008

IFRS or US GAAP data than for forecasts based on German GAAP data.Moreover, in the year of switching from German GAAP to US …

Persistent link: https://www.econbiz.de/10009447490

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53

IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to … estimates based on German GAAP (also called “Handelsge- setzbuch (HGB)”) data. Moreover, in years of the adoption of new …- nomic and other variables which are subject to change over time. Second, the national German GAAP is significantly …

Persistent link: https://www.econbiz.de/10010615527

Lifting the veil of accounting information under different accounting standards: lessons learned from the German experiment

Adamek, Carmen; Kaserer, Christoph - 2006

after the year 2000 and cannot be detected for firms presenting their financial statements under German GAAP. It is argued …

Persistent link: https://www.econbiz.de/10010305723

Lifting the veil of accounting information under different accounting standards: lessons learned from the German experiment

Adamek, Carmen; Kaserer, Christoph - Fakultät für Wirtschaftswissenschaften, Technische … - 2006

after the year 2000 and cannot be detected for firms presenting their financial statements under German GAAP. It is argued …

Persistent link: https://www.econbiz.de/10009219897