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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 Bank for the Accounts of Companies Harmonized (BACH) database

Tarta, Alina (contributor); … - BACH Working Group - 2015

The Bank for the Accounts of Companies Harmonized (BACH) is a free-of-charge database containing the aggregated accounting data of non-financial incorporated enterprises for, so far, 11 European countries. While the individual accounts feeding the database were originally prepared in line with...

Persistent link: https://www.econbiz.de/10011664043

International determinants of comprehensive income reporting by groups : an analytical and comparative study of Poland and Germany

Kwaśny, Jakub; Sajnóg, Artur - In: Comparative economic research : Central and Eastern Europe 25 (2022) 2, pp. 163-185

The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the...

Persistent link: https://www.econbiz.de/10013334995

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 … policies to comparable accounting issues in the absence of specific guidance. According to our analysis, the present IFRS … regime fails to ensure this because IFRS dealing with comparable issues are partly inconsistent. We also find that the …

Persistent link: https://www.econbiz.de/10014050137

Harmonization of the International Accounting System

Diaconu, Paul - 2007

benchmark: GAAP and IFRS. Each of them has his pluses and minuses on being the choused one. Due to this fact a convergence of …

Persistent link: https://www.econbiz.de/10014053437

The Impact of SFAS 160 : An Investigation of the Economic Consequences of the Reclassification of Minority Interest

Frankel, Richard M.; Lee, Joshua A.; McLaughlin, Michael - 2010

significant. We find that firms with minority interest following IFRS exhibit higher stock returns suggesting these firms benefit …

Persistent link: https://www.econbiz.de/10014197659

Early Adoption of SFAS 159 : Lessons from Games (almost) Played

Henry, Elaine - 2008

This paper examines instances of firms that early adopted SFAS 159, The fair value option for financial assets and financial liabilities, and then rescinded or revised their early adoption of the standard because their implementation was not in keeping with the "intent and spirit" of the...

Persistent link: https://www.econbiz.de/10014212959

Compliance with the Requirements of Accounting Standard by Quoted Companies in Nigeria

Kantudu, Aliyu Sulaiman; Tanko, Professor Muhammad - 2008

This paper examines the level of compliance with the requirements of statement of Accounting Standards number 16 by Insurance Companies listed on the Nigerian Stock Exchange (NSE). The basic objective is to find out whether or not listed insurance companies in Nigeria apply the requirements of...

Persistent link: https://www.econbiz.de/10014217005

The Evaluation Relevance of Pension Accounting Information : SFAS 87 vs. Fair Value

Werner, Edward M. - 2016

This study investigates the association between pension accounting information and both firm value and credit ratings. My findings indicate that fair-value-based pension accounting information is not more evaluation relevant (often termed value relevant in prior literature relating specifically...

Persistent link: https://www.econbiz.de/10014220755

Accounting for the Chinese Context : A Comparative Analysis of International and Chinese Accounting Standards Focusing on Business Combinations

Biondi, Yuri; Zhang, Quisheng - 2007

This paper aims at understanding the recent evolution of Chinese accounting standards while focusing on the accounting for business combinations as case of reference. A comprehensive comparative analysis between International Accounting Standards Board's and Chinese accounting standards is...

Persistent link: https://www.econbiz.de/10014224665