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Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants

Glaum, Martin; Schmidt, Peter; Street, Donna L.; Vogel, … - In: Accounting and Business Research 43 (2013) 3, pp. 163-204

In this study, we analyse compliance for a large sample of European companies mandatorily applying International Financial Reporting Standards (IFRS). Focusing on disclosures required by IFRS 3 <italic>Business Combinations</italic> and International Accounting Standard 36 <italic>Impairment of Assets</italic>, we find...

Persistent link: https://www.econbiz.de/10010972494

Processes and Accuracy of Cash Flow Forecasting : A Case Study of a Multinational Corporation

Glaum, Martin; Schmidt, Peter; Schnürer, Kati - In: Journal of Applied Corporate Finance 30 (2018) 2, pp. 65-82

Persistent link: https://www.econbiz.de/10012093155

What determines managers' perceptions of cash flow forecasting quality? : evidence form a multinational corporation

Glaum, Martin; Schmidt, Peter; Schnürer, Kati - In: Journal of international financial management and accounting 27 (2016) 3, pp. 298-346

Persistent link: https://www.econbiz.de/10011639471

Processes and accuracy of cash flow forecasting : a case study of a multinational corporation

Glaum, Martin; Schmidt, Peter; Schnürer, Kati - In: Journal of applied corporate finance : JACF 30 (2018) 2, pp. 65-82

Persistent link: https://www.econbiz.de/10011952480

Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries : company- and country-level determinants

Glaum, Martin; Schmidt, Peter; Street, Donna L.; Vogel, … - In: Accounting and business research : a research quarterly … 43 (2013) 3, pp. 163-204

Persistent link: https://www.econbiz.de/10009754621

Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants

Glaum, Martin; Schmidt, Peter; Street, Donna L.; Vogel, … - In: Accounting and business research : a research quarterly … 43 (2013) 3, pp. 163-204

Persistent link: https://www.econbiz.de/10010109788