The recent financial crisis has triggered an intense debate about the role of banks in society, presumably changing the criteria used in the evaluation of organizations. Against this backdrop, we investigate the changing role of banks' organizational features in shaping different dimensions of...

Auslegungsprinzipien für die Lückenschließung und die Auslegung unbestimmter Rechtsbegriffe -- Kapitalabgrenzungsgrundsätze und Bilanzierung eigener Anteile -- Bilanzierung von Derivaten auf eigene Anteile, u.a. geschriebene Verkaufsoptionen auf Anteile nicht beherrschender Gesellschafter...

This paper is a response to the critical comments of Alexander (2006) and Nobes (2006) on our article on revenue recognition, which was published last year in this journal (Wuuml;stemann and Kierzek 2005). While Alexander primarily objects to our statement that there is a 'requirement of legal...

Since 2002, the FASB and the IASB have been undertaking a joint project on the revision and convergence of U.S. GAAP and IFRS revenue recognition. Even though the outcome of the project is still open, the project's course as well as trends in recently published IFRS and other current IASB...

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...