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Identifying disclosure incentives of bank borrowers during a banking crisis
Bischof, Jannis - In: Journal of accounting research 52 (2014) 2, pp. 583-598
Persistent link: https://www.econbiz.de/10010360866
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Essays on inward-oriented information flows and outward-oriented information flows
Martens, Tim - 2019
Persistent link: https://www.econbiz.de/10012137910
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Institutionenökonomik und internationale Rechnungslegungsordnungen
Wüstemann, Jens - 2002
Persistent link: https://www.econbiz.de/10004709952
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Institutionenökonomik und internationale Rechnungslegungsordnungen
Wüstemann, Jens - 2002
Persistent link: https://www.econbiz.de/10001621019
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Filling Gaps : Why Consistency of Accounting Standards Matters - Normative Evidence from the U.S. and Germany as Related to IFRS
Wüstemann, Jens; Kierzek, Sonja - 2007
Many accounting regimes, such as U. S. GAAP, IFRS, German GAAP (GoB) and Japanese GAAP, pursue internal consistency. One central methodical and practical problem in all regimes is how management shall develop and apply accounting policies when specific guidance relating to particular...
Persistent link: https://www.econbiz.de/10014050137
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Why consistency of accounting standards matters : a contribution to the rules-versus-principles debate in financial reporting
Wüstemann, Jens; Wüstemann, Sonja - In: Abacus : a journal of accounting, finance and business … 46 (2010) 1, pp. 1-27
Persistent link: https://www.econbiz.de/10003963246
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US-GAAP - Modell für das deutsche Bilanzrecht?
Wüstemann, Jens - In: WPg : Kompetenz schafft Vertrauen 49 (1996) 11, pp. 421-431
Persistent link: https://www.econbiz.de/10015128153
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Geschäftswertbilanzierung nach dem Exposure Draft ED 3 des IASB - Entobjektivierung auf den Spuren des FASB?
Wüstemann, Jens; Duhr, Andreas - In: Betriebs-Berater : BB 58 (2003) 5, pp. 247-253
Persistent link: https://www.econbiz.de/10001728476