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psychological empowerment. It uses data from a sample of Islamic banking employees in Malang City-East Java-Indonesia. The study …
Persistent link: https://www.econbiz.de/10011938284
investors back. A step towards this aim is the standardization project of quarterly reports of Deutsche Boerse AG. …
Persistent link: https://www.econbiz.de/10010316318
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 …
Persistent link: https://www.econbiz.de/10010421323
Fälle wie der des insolventen amerikanischen Energiekonzerns Enron erwecken den Eindruck, dass Special Purpose Entities in erster Linie dazu gegründet werden, den Einblick Unternehmensexterner in die wirtschaftliche Lage eines Unternehmens zu begrenzen. Die kritische Einstellung zu solchen...
Persistent link: https://www.econbiz.de/10011315102
internationalen Rechnungslegungsstandards IFRS und US GAAP zur Verfügung stehen. Daneben zeigt sie, wie der Bilanzleser solche …
Persistent link: https://www.econbiz.de/10011315141
The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...
Persistent link: https://www.econbiz.de/10012232301
standard cases of integration and non-integration: platform standardization (both parties can veto changes) and open source (no …
Persistent link: https://www.econbiz.de/10010316074
This Policy Brief proposes the establishment of an agreement on conformity assessment between the EU and the US that covers machinery and electrical equipment. The initiative aims to increase the number of European and US conformity assessment bodies authorized to test and certify EU and US...
Persistent link: https://www.econbiz.de/10014560196
The EU published its new Standardisation Strategy in 2022. The strategy contains some good ideas to improve the way European standards are set. However, in its attempt to gain more control over technical standards, the EU risks killing the goose that lays the golden egg. The primary motivation...
Persistent link: https://www.econbiz.de/10014560201
The EU must embrace international cooperation and collaboration in technology-driven industries to ensure competitiveness and global relevance, while also considering the drawbacks of isolationist policies. The EU's commitment to open markets and global cooperation has historically been its...
Persistent link: https://www.econbiz.de/10014560202