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Accounting for Financial Instruments in the Banking Industry
Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2002
Recent changes in accounting regulation for financial instruments (SFAS 133, IAS 39) have been heavily criticized by representatives from the banking industry. They argue for retaining a historical cost based “mixed model” where accounting for financial instruments depends on their designation...
Persistent link: https://www.econbiz.de/10005844553
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Special issue in governance and accounting regulation : changes in standards setting and in the governance of standard setting ; are they adequate responses to recurring financial crises and accounting scandals? ; guest editors' introduction
Di Pietra, Roberto; Gebhardt, Günther; McLeay, Stuart J.; … - In: Journal of management & governance 18 (2014) 3, pp. 675-681
Persistent link: https://www.econbiz.de/10010381302
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Special issue on governance and accounting regulation 2018
Di Pietra, Roberto (ed.); Gebhardt, Günther (ed.);  … - 2017
Persistent link: https://www.econbiz.de/10011919364
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Special issue on governance and accounting regulation 2018
Di Pietra, Roberto; Gebhardt, Günther; McLeay, Stuart J.; … - In: Journal of management & governance 22 (2018) 3, pp. 495-499
Persistent link: https://www.econbiz.de/10011919368
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Special issue on governance and accounting regulation
Di Pietra, Roberto; Gebhardt, Günther; McLeay, Stuart J. - In: Journal of management & governance 25 (2021) 2, pp. 317-319
Persistent link: https://www.econbiz.de/10012547211
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Special issue: governance and accounting regulation
Di Pietra, Roberto (ed.); Gebhardt, Günther (ed.);  … - 2021
Persistent link: https://www.econbiz.de/10012547226
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Exploiting regulatory changes for research in management accounting
Wagenhofer, Alfred - In: Management accounting research 31 (2016), pp. 112-117
Persistent link: https://www.econbiz.de/10011497259
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Special issue: regulation of corporate disclosure
Buijink, Willem F. J.; Sellhorn, Thorsten; Wagenhofer, … - In: Schmalenbach business review : sbr 71 (2019) 2, pp. 131-136
Persistent link: https://www.econbiz.de/10012053327
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Special issue: Regulation of corporate disclosure
Buijink, Willem Frederik Jan (ed.); Sellhorn, Thorsten (ed.) - 2019
Persistent link: https://www.econbiz.de/10012053332
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Optimal internal control regulation : standards, penalties, and leniency in enforcement
Schantl, Stefan F.; Wagenhofer, Alfred - In: Journal of accounting and public policy 40 (2021) 3, pp. 1-15
Persistent link: https://www.econbiz.de/10012545497