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The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"

Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252

Persistent link: https://www.econbiz.de/10013262650

The economics of disclosure and financial reporting regulation : evidence and suggestions for future research

Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622

Persistent link: https://www.econbiz.de/10011500056

Bilanzierung von Pensionsverpflichtungen : Kritische Analyse von HGB, US-GAAP und IAS/IFRS

Planert, Susanne - 2006 - 1. Aufl.

Persistent link: https://www.econbiz.de/10013515268

Stille Reserven in der Rechnungslegung : Vergleich von HGB, US-GAAP und IAS

Thiele, Konstanze - 1999 - Gabler Edition Wissenschaft

überlegen US-amerikanische Abschlüsse im Hinblick auf ihre Entscheidungsrelevanz sind. Durch einen Vergleich des deutschen und …

Persistent link: https://www.econbiz.de/10013518010

The international standards on auditing as a convergence parameter between US GAAP and IFRS

Toudas, Kanellos - In: Corporate board : role, duties & composition; … 14 (2018) 3, pp. 15-22

Persistent link: https://www.econbiz.de/10012001345

Global accounting standards, financial statement comparability, and the cost of capital

Huang, Yong; Yan, Chao - In: International review of economics & finance : IREF 69 (2020), pp. 301-318

Persistent link: https://www.econbiz.de/10012486890

The impact of mandatory International Financial Reporting Standards adoption on investment efficiency : standards, enforcement, and reporting incentives

Gao, Ru; Sidhu, Baljit K. - In: Abacus : a journal of accounting, finance and business … 54 (2018) 3, pp. 277-318

Persistent link: https://www.econbiz.de/10011965524

A comparison of between-country measures of legal setting and enforcement of accounting standards

Preiato, John; Brown, Philip; Tarca, Ann - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 1-50

Persistent link: https://www.econbiz.de/10011525557

Explaining variation in the multiplicity of private social and environmental regulation : a multi-case integration across the coffee, forestry and textile sectors

Turcotte, Marie-France; Reinecke, Juliane; Hond, Frank den - In: Business and politics : B&P 16 (2014) 1, pp. 151-189

Persistent link: https://www.econbiz.de/10010347398

The internet economy : regulatory challenges and practices

Koske, Isabell; Bitetti, Rosamaria; Wanner, Isabelle; … - 2014

finds that despite the regulatory difficulties, the Internet is far from being a “regulation-free” space as there are … regulation. Most of them aim at protecting personal data and consumers more generally. In many cases generally applicable laws …

Persistent link: https://www.econbiz.de/10010464865