main elements of the Germany system and a survey of extant empirical accounting research generally support these arguments. …This chapter analyzes the role of financial accounting in the German financial system. It starts from the common … perception that German accounting is rather "uninformative". This characterization is appropriate from the perspective of an arm …

Purpose – Accounting and decision making rely heavily on forecasts. For several reasons, we should expect ongoing … assumption, that companies are generally able to make accurate forecasts, including those for accounting purposes. This …

patterns of loan loss provisions are, in part, attributable to the rules of accounting for credit risk. It compares the … regimes. The analysis of the accounting rules is combined with an analysis of incentives for under-provisioning and/or over … accounting rules should be changed to require a more comprehensive accounting for expected losses that can be measured reliably …

about the usefulness of international accounting data and about the adoption effects of a change to such accounting …

main elements of the Germany system and a survey of extant empirical accounting research generally support these arguments. …This chapter analyzes the role of financial accounting in the German financial system. It starts from the common … perception that German accounting is rather uninformative. This characterization is appropriate from the perspective of an arms …

Purpose – This paper aims to compare the quality of financial reporting (or accounting quality) of firms cross …-listed in Germany and the United Kingdom relative to domestic firms that are not cross-listed in Germany and the United Kingdom … association with accounting data. Accounting quality is associated with less earnings management, more timely loss recognition and …

patterns of loan loss provisions are, in part, attributable to the rules of accounting for credit risk. It compares the … regimes. The analysis of the accounting rules is combined with an analysis of incentives for under-provisioning and/or over … accounting rules should be changed to require a more comprehensive accounting for expected losses that can be measured reliably …

untersuchen. Auf Basis des sozio-ökonomischen Panels (SOEP) analysieren wir erstmalig diesen Zusammenhang für Deutschland. Dabei … erwarten, dass die Finanzkrise eine dämpfende Wirkung auf die Einkommensungleichheit in Deutschland haben wird. … socio-economic panel (SOEP) we make a we make a first attempt to measure these effects for Germany. We find only little …