ausschließlich befreienden Konzernabschluss nach HGB auf den Konzernabschluss nach IFRS wechseln. Ziel dieser Untersuchung ist, die …

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts' forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to … about the usefulness of international accounting data and about the adoption effects of a change to such accounting …

- Handelsgesetzbuch (HGB)) and international (IAS and US-GAAP) accounting information, as well as European patent data to explain the … market values of German manufacturing firms. For the chosen volatile period from 1997 to 2002, cautious national accounting … information does not correlate with the firms? residual market values (RMV). International accounting information makes no …

that introducing true and fair view accounting, like IFRS, that relies on difficult-to-verify information, may not be …It is well-known from US-related studies that investors systematically overreact to accrual-based accounting … information. We address the question to what extent this accrual anomaly is related to different accounting standards. We provide …

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 …

these provided data. Interim reports can be seen as important instrument in the reporting system to inform all kinds of … interim reporting standards. The results demonstrate that the level of disclosure has increased over time. Then we aim to find … typical attributes of Neuer Markt enterprises that provide high or low level of accounting information in their quarterly …

Jahresabschluss tut. Die vorliegenden Analyse stellt die bilanzpolitischen Spielräume dar, die der Unternehmensleitung nach den … internationalen Rechnungslegungsstandards IFRS und US GAAP zur Verfügung stehen. Daneben zeigt sie, wie der Bilanzleser solche …

aim of the study is to check if the accounting standards required by the European countries influence the number of risk …