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Do the Lease Accounting and Disclosure Changes Improve the Information Used in Making Credit Risk Assessments?
Beckman, Judy K.; Kale, Devendra - 2023
The recent change in financial reporting for lease obligations provides an opportunity to assess whether the new disclosures improve the information environment available for credit risk assessments and decision-making. Comparisons of newly reported capitalized operating leases, weighted average...
Persistent link: https://www.econbiz.de/10014348768
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Hedge accounting and firms' future investment spending
Kreß, Andreas; Eierle, Brigitte; Hartlieb, Sven; … - In: Finance research letters 72 (2025), pp. 1-10
Persistent link: https://www.econbiz.de/10015198583
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Enforcement and managers' financial reporting behavior : a review of the empirical enforcement literature
Eierle, Brigitte; Schleicher, Miriam - In: Behavioral accounting, (pp. 55-84). 2013
Persistent link: https://www.econbiz.de/10009772579
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Eignung des IFRS for SMEs für die interne Unternehmenssteuerung : Ergebnisse einer empirischen Befragung nicht kapitalmarktorientierter Unternehmen in Deutschland
Eierle, Brigitte; Vogt, Christian - In: Besteuerung, Finanzierung und Unternehmensnachfolge in …, (pp. 325-353). 2012
Persistent link: https://www.econbiz.de/10009616280
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XBRL to enhance external financial reporting : should we implement or not? ; case company x
Eierle, Brigitte; Ojala, Hannu; Penttinen, Esko - In: Journal of accounting education 32 (2014) 2, pp. 160-170
Persistent link: https://www.econbiz.de/10010384571
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Eignung der IFRS für Controllingzwecke : Ergebnisse einer empirischen Befragung nicht kapitalmarktorientierter Unternehmen
Eierle, Brigitte; Schultze, Wolfgang; Bischof, Bettina; … - In: Controlling : Zeitschrift für erfolgsorientierte … 20 (2008) 6, pp. 289-298
Persistent link: https://www.econbiz.de/10003719343
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Externe Unternehmensberichterstattung und Vertrauen
Eierle, Brigitte; Ritzer-Angerer, Petra M. - In: Internationales Management und die Grundlagen des …, (pp. 543-560). 2016
Persistent link: https://www.econbiz.de/10011503440
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The need to provide internationally comparable accounting information and the application of IFRS : empirical evidence from German private firms
Eierle, Brigitte; Shirkhani, David; Helduser, Christiane - In: Accounting in Europe 15 (2018) 3, pp. 323-346
Persistent link: https://www.econbiz.de/10011997768
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The determinants of capitalising development costs in private companies : evidence from Germany
Eierle, Brigitte; Wencki, Simone - In: Journal of business economics : JBE 86 (2016) 3, pp. 259-300
Persistent link: https://www.econbiz.de/10011666970