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"Twisting words"? : a study of the construction and reconstruction of reliability in financial reporting standard-setting
Erb, Carsten; Pelger, Christoph - In: Aufsätze zum Financial und Tax Accounting - …, (pp. 33-106). 2016
Persistent link: https://www.econbiz.de/10011738774
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A clash of accounting cultures – Constituents’ views in the IASB’s and FASB’s frame-work revision 2004-2010
Erb, Carsten; Pelger, Christoph - In: Aufsätze zum Financial und Tax Accounting - …, (pp. 108-151). 2016
Persistent link: https://www.econbiz.de/10011738776
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Welche Vorstellungen hat der IASB vom neuen Rahmenkonzept?
Erb, Carsten; Pelger, Christoph - In: Aufsätze zum Financial und Tax Accounting - …, (pp. 153-165). 2016
Persistent link: https://www.econbiz.de/10011738777
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Struktur und Entwicklung der Forschungstätigkeit in der Betriebswirtschaftlichen Steuerlehre : eine Publikationsanalyse im Zeitraum 2000-2014
Erb, Carsten - In: Aufsätze zum Financial und Tax Accounting - …, (pp. 167-223). 2016
Persistent link: https://www.econbiz.de/10011738778
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The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory
Orthaus, Selina; Pelger, Christoph; Kuhner, Christoph - In: Contemporary Accounting Research 40 (2022) 1, pp. 41-88
The recent revisions of conceptual frameworks (CFs) by the IASB and the FASB included changes to the status of prudence/conservatism, accompanied by a broader debate about the meaning and role of asymmetry in financial accounting theory (FinAT). This paper adopts a historical perspective to...
Persistent link: https://www.econbiz.de/10014504102
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Research diversity in accounting doctoral education: survey results from the German-speaking countries
Pelger, Christoph; Grottke, Markus - In: Business Research 10 (2017) 2, pp. 307-336
US positivistic accounting research is increasingly perceived as having come to be the point of reference for researchers in other countries, including the German-speaking area where formerly normative research was widespread. In this paper, we present the survey results retrieved from 293...
Persistent link: https://www.econbiz.de/10011817084
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Corporate governance and the executive-employee pay ratio - evidence from German firms
Drefahl, Christian; Pelger, Christoph - In: Essays zum Einfluss der Corporate Governance auf …, (pp. 47-82). 2018
Persistent link: https://www.econbiz.de/10011895278
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"Say on Pay"-Einflussfaktoren auf Abstimmungsmöglichkeit und -ergebnisse über Vorstandsvergütungssysteme deutscher Unternehmen
Drefahl, Christian; Pelger, Christoph - In: Essays zum Einfluss der Corporate Governance auf …, (pp. 83-113). 2018
Persistent link: https://www.econbiz.de/10011895284
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Research diversity in accounting doctoral education : survey results from the German-speaking countries
Pelger, Christoph; Grottke, Markus - In: Business research 10 (2017) 2, pp. 307-336
US positivistic accounting research is increasingly perceived as having come to be the point of reference for researchers in other countries, including the German-speaking area where formerly normative research was widespread. In this paper, we present the survey results retrieved from 293...
Persistent link: https://www.econbiz.de/10011814771