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Bank relationships and private firms' financial reporting quality

Bigus, Jochen; Hillebrand, Christa - In: European accounting review 26 (2017) 2, pp. 379-409

Persistent link: https://www.econbiz.de/10011704135

The role of performance reporting system characteristics for the coordination of high-cost areas in hospitals

Szczesny, Andrea; Ernst, Christian - In: European accounting review 25 (2016) 4, pp. 635-660

Persistent link: https://www.econbiz.de/10011610091

Performance measurement and compensation practices in hospitals : an empirical analysis in consideration of ownership types

Lachmann, Maik; Trapp, Rouven; Wenger, Felix - In: European accounting review 25 (2016) 4, pp. 661-686

Persistent link: https://www.econbiz.de/10011610099

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

This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and … accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted …, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …

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

Legitimacy and identity in Germanic management accounting research

Messner, Martin; Becker, Calbrecht; Schäffer, Utz; … - In: European accounting review 17 (2008) 1, pp. 129-159

Persistent link: https://www.econbiz.de/10009156225