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Corporate governance and financial reporting quality of German firms : three empirical studies
Riediger, Monika A. - 2018
Persistent link: https://www.econbiz.de/10011871927
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Essays in financial reporting, tax, and politics
Janssen, Wim - 2015
’s commitment in providing disaggregated accounting information disciplines managers such that they provide more disaggregated … forward looking disclosures. As of 1998, SFAS 131 allows US firms to withhold audited profitability accounting information on … the results indicate that firms that do not show commitment in continuing to provide segmented profitability accounting …
Persistent link: https://www.econbiz.de/10011372799
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Financial reporting enforcement : impact and consequences
Olsen, Carsten Allerslev - 2018 - 1st edition
enforcement is a prerequisite for ensuring compliance with accounting regulations (Hail and Leuz 2006, Daske et al. 2008, 2013 …
Persistent link: https://www.econbiz.de/10012131496
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Three essays in experimental accounting
Hattenbach, Thomas - 2019
Persistent link: https://www.econbiz.de/10012062368
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Der Management Approach : Herausforderungen für Controller und Abschlussprüfer im Kontext der IFRS-Finanzberichterstattung
Maier, Michael Thomas - 2009
Der Management Approach ist ein zentrales Rechnungslegungsprinzip innerhalb der IFRS. Zunächst in den 1990er-Jahren in der Diskussion um die Segmentberichterstattung nach SFAS 131 eingeführt und später in IAS 14 übernommen, wird der Begriff Management Approach heute in einem weiteren...
Persistent link: https://www.econbiz.de/10011942950
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Essays on auditing and financial reporting regulation
Wühst, Eva Maria - 2016
Persistent link: https://www.econbiz.de/10011567733