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The degree of determination of national accounting systems : an empirical investigation

D'Arcy, Anne (contributor) - 1998 - Rev

Persistent link: https://www.econbiz.de/10000993036

The degree of determination of national accounting systems : an empirical investigation

D'Arcy, Anne - 1998 - Rev

Persistent link: https://www.econbiz.de/10000681158

The Degree of Determination of National Accounting Systems - an Empirical Investigation

D'Arcy, Anne - 2002

capital marked information. Assuming that a high level of regulation makes it easier to compare financial reports an index is … accounting regulations of 14 national systems and the IASC. Three groups of different degrees of regulation can be identified …, which are compared to the results on disclosure regulation in Cooke/Wallace. An analysis of results indicates that the …

Persistent link: https://www.econbiz.de/10014116845

The degree of determination of national accounting systems : an empirical investigation

Arcy, Anne d' - 1998

Persistent link: https://www.econbiz.de/10013444375

The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"

Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252

Persistent link: https://www.econbiz.de/10013262650

The economics of disclosure and financial reporting regulation : evidence and suggestions for future research

Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622

Persistent link: https://www.econbiz.de/10011500056

Wertpotential und Objektivierung der IAS im Vergleich zu den Bilanzierungsvorschriften des dHGB und des öHGB: Konsequenzen für die externe und interne Unternehmenssteuerung

Ordelheide, Dieter - In: Fortschritte im Rechnungswesen : Vorschläge für …, (pp. 509-532). 1999

Persistent link: https://www.econbiz.de/10001435115

IAS, US-GAAP, HGB im Vergleich : synoptische Darstellung für den Einzel- und Konzernabschluß

Hayn, Sven; Waldersee, Georg <Graf> - 2000

Persistent link: https://www.econbiz.de/10001406283

Stille Reserven in der Rechnungslegung : Vergleich von HGB, US-GAAP und IAS

Thiele, Konstanze - 1999

Persistent link: https://www.econbiz.de/10001421060

Rückstellungen nach HGB, US GAAP und IAS

Daub, Sebastian - 2000 - 1. Aufl.

Persistent link: https://www.econbiz.de/10001495145

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