Similar Search Results

Öffentliche Zuwendungen und Bilanzpolitik : eine beispielgestützte Analyse von IAS 20

Fülbier, Rolf Uwe; Gassen, Joachim; Küting, Ulrich; … - In: KoR : internationale und kapitalmarktorientierte … 8 (2008) 7/8, pp. 474-484

Persistent link: https://www.econbiz.de/10003731852

Do creditors prefer smooth earnings? : evidence from European private firms

Gassen, Joachim; Fülbier, Rolf Uwe - In: Journal of international accounting research 14 (2015) 2, pp. 151-180

Persistent link: https://www.econbiz.de/10011429469

Discussion of do creditors prefer smooth earnings? : evidence from European private firms

Hope, Ole-Kristian - In: Journal of international accounting research 14 (2015) 2, pp. 181-184

Persistent link: https://www.econbiz.de/10011429470

Do Creditors Prefer Smooth Earnings? Evidence from European Private Firms

Gassen, Joachim - 2015

We investigate the interplay between creditor financing and the smoothness of earnings reported by European private firms and document how heterogeneous debt-contracting infrastructures across Europe moderate this relation. Most European private firms are owner-manager run enterprises with...

Persistent link: https://www.econbiz.de/10013032464

The effect of IFRS for SMEs on the financial reporting environment of private firms : an exploratory interview study

Gassen, Joachim - In: Accounting and business research : a research quarterly … 47 (2017) 5, pp. 540-563

Persistent link: https://www.econbiz.de/10011755856

Disclosure regulation, governance mechanisms and their implementation in practice : empirical evidence on critical accounting policies and board diversity

Rupertus, Hendrik - 2019

Persistent link: https://www.econbiz.de/10012107470

Reflections on the 20-year anniversary of worldwide ifrs adoption

Cascino, Stefano; Daske, Holger; DeFond, Mark L.; … - In: Journal of international accounting research 22 (2023) 3, pp. 85-96

Persistent link: https://www.econbiz.de/10014431285

The usefulness of financial accounting information : evidence from the field

Cascino, Stefano; Clatworthy, Mark; García Osma, Beatriz; … - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 73-102

Persistent link: https://www.econbiz.de/10012703001

Rechnungslegungspolitische Spielräume im Rahmen der International Accounting Standards

Pellens, Bernhard - In: Rechnungslegungspolitik : eine Bestandsaufnahme aus …, (pp. 195-228). 1998

Persistent link: https://www.econbiz.de/10001299723