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The degree of determination of national accounting systems : an empirical investigation

D'Arcy, Anne (contributor) - 1998 - Rev

Persistent link: https://www.econbiz.de/10000993036

The degree of determination of national accounting systems : an empirical investigation

D'Arcy, Anne - 1998 - Rev

Persistent link: https://www.econbiz.de/10000681158

The Degree of Determination of National Accounting Systems - an Empirical Investigation

D'Arcy, Anne - 2002

capital marked information. Assuming that a high level of regulation makes it easier to compare financial reports an index is … accounting regulations of 14 national systems and the IASC. Three groups of different degrees of regulation can be identified …, which are compared to the results on disclosure regulation in Cooke/Wallace. An analysis of results indicates that the …

Persistent link: https://www.econbiz.de/10014116845

The degree of determination of national accounting systems : an empirical investigation

Arcy, Anne d' - 1998

Persistent link: https://www.econbiz.de/10013444375

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

An international comparison of inflation accounting standards

Carsberg, Bryan - 1982

Persistent link: https://www.econbiz.de/10001975477

Comparing the value revelance of R&D reporting in Germany : standard and selection effects

Ramb, Fred (contributor); Reitzig, Markus (contributor) - 2005

On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...

Persistent link: https://www.econbiz.de/10003126162

The Relative Importance of Firm and Country Characteristics for Earnings Quality Around the World

Gaio, Cristina - 2009

the world in a wide sample of firms in 38 countries over 1990-2003. An aggregate earnings quality measure based on seven …

Persistent link: https://www.econbiz.de/10014203673

Comparative Analysis of International Public Sector Accounting Standard 23 and International Accounting Standard 20

Njaala, Papias - 2016

International Public Sector Accounting Standard (IPSAS) 23: Revenue from Non-exchange Transactions (Taxes and Transfers) is an accounting standard used to account for taxes and transfers. They are applicable to public sector entities [except for Government Business Enterprises (GBEs)]. The...

Persistent link: https://www.econbiz.de/10012999221