Search Results - subject_exact:"Rechnungslegungsvorschriften"

The impact of IFRS 16 on the financial reporting accuracy in the airline industry

Correia, Carlos; Martins, Carlos; Pereira, Cláudia - 2026

Accounting harmonization enables the comparison of financial reporting and enhances its usefulness. The IFRS was developed to achieve such harmonization in a globalized world. This study focuses on the impact of transitioning from IAS 17 to IFRS 16 within the European airline industry. We...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064562

Financial accounting regulations, digitalization, and corporate earnings management

Ren, Zhengliang; Nie, Peng - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015647283

The impact of lease accounting standards on lending and investment decisions

He, Chao; Tan Hun Tong; Zhang, Jixun; Cao, Tongrui - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667236

Investor overreactions to transnational peer firm earnings : the role of accounting standards

Herkenhoff, Manuel; Nienhaus, Martin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463674

Financial reporting for the knowledge economy

Srivastava, Anup - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667202

Principle-based accounting standards and earnings management in private hotel firms : the impact on government subsidies

Dimitropoulos, Panagiotis - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015435913

The role and power of technical staff in international accounting standard setting

Hoffmann, Sebastian - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015439474

Review of the IASB's legitimacy based on Suchman's typology

Chen, Shulin - 2026

As the private standard setter taking charge of the international accounting standard-setting, the importance of the International Accounting Standards Board's (IASB) legitimacy has been recognized, particularly in the European Parliament, policy papers, and academic literature. However, despite...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668937

Political ideology shapes reporting regulation : SEC commissioners' views on IFRS for US issuers

Becker, Kirstin; Daske, Holger; Pelger, Christoph; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015462066

Did the mandatory adoption of International Financial Reporting Standards affect earnings quality in Sub-Saharan Africa?

Saeed, Musah Mohammed; Kumari, Manisha; Hollack, Obeng - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677420

Modern history of accounting in Europe : a comparison of selected European Member States and the United Kingdom

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015462668

How good is goodwill accounting? : Comparative evidence on post-FAS 141(R) acquired intangibles accounting

Beatty, Anne; Liao, Scott; Weber, Joseph P. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073253

A case of unwillingness to adopt an international accounting standard : lease accounting in Finnish municipalities

Anttila, Veera; Oulasvirta, Lasse - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614992

International Financial Reporting Standards (IFRS) 2025/2026 : IAS-Verordnung, Rahmenkonzept 2003 und die von der EU gebilligten Standards und Interpretationen : deutsche Texte

Zülch, Henning; Hendler, Matthias - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015395183

International Financial Reporting Standards (IFRS) 2026 : IAS-Verordnung, Rahmenkonzept 2003 und die von der EU gebilligten Standards und Interpretationen - deutsche Texte

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015584523

The role and characteristics of national accounting standard setters in the European Union : a comparative analysis

Ucieda Blanco, José Luis; Santos Cabalgante, Beatriz; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015396493

Capital market implications of IFRS adoption in Azerbaijan : evidence from the energy and banking sectors

Talibzade, Orkhan - 2025

The study aimed to assess the peculiarities of adopting International Financial Reporting Standards into the energy and banking sectors of the Republic of Azerbaijan. The goal was accomplished through the mixed methods research study involving the archival and policy document analysis and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062044

Controversies over accounting for goodwill

2026

Research Objectives and Structure of This Book -- Goodwill Accounting Deliberations at the International Accounting Standards Board and Accounting Standards Advisory Forum: Issues of Conceptual Consistency and Standard-Setting Constraints -- Theoretical Issues -- Empirical Issues --...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062393

Maintaining and extending hegemony : the politics of accounting standard setting

Warren, Rebecca - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015065525

Using IFRS or U.S. GAAP in the United States : the case of audit fees

Chen, Lucy Huajing; Khurana, Inder K. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085400

Choice of participation method in setting international accounting standards : evidence from EFRAG as an intermediary for indirect participation

Gäumann, Martin; Dobler, Michael - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014532239

Haufe IFRS-Kommentar : das Standardwerk

Lüdenbach, Norbert; Hoffmann, Wolf-Dieter; Freiberg, Jens - 2025 - 23. Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015154212

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Haufe IFRS-Kommentar : das Standardwerk

Lüdenbach, Norbert; Hoffmann, Wolf-Dieter; Freiberg, Jens - 2024 - 22. Auflage

Edition: 22. Auflage

Book / Working Paper

Economic consequences of new accounting standards in UK charities

Mayapada, Arung Gihna; Biswas, Pallab Kumar; Roberts, Helen - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015164496

The politics of prudence in accounting standards

Georgiou, Omiros - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015332277

What deters earnings management? : a Benford's Law comparison between publicized detection methods and increased regulations

Tran, Arthur M. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015371379

Rechnungslegung nach HGB und IFRS ; Teilband 1

Merkt, Hanno; Antonakopoulos, Nadine - 2025 - 2., überarbeitete Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015422754

Proposed subsequent accounting for goodwill : comparison of IASB and FASB

Li, Yanshan; Zhang, Junsheng - 2024

Since the release and implementation of SFAS No.141 and No.142, there has been a continuous controversy over whether to apply the impairment-only or the amortisation-and-impairment method for subsequent goodwill accounting. FASB and IASB solicited opinions on proposed revisions through the and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015438392

Rechnungslegung nach HGB und IFRS ; Teilband 2

Merkt, Hanno; Fink, Christian; Antonakopoulos, Nadine - 2025 - 2., überarbeitete Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015422755

The development of international accounting and auditing standards for fair value accounting in the Arab Middle East, Jordan : a systematic review

Alharasis, Esraa Esam; Prokofieva, Maria; Clark, Colin; … - 2024

A comprehensive literature review and analysis of auditing and "fair value accounting (FVA)" growth in Jordan and the "Arab - Middle Eastern (ME)" region are presented in this paper. It determines fair value implementation criteria and their impact on auditing pricing and application status....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015446631

Do industry-specific accounting standards matter for capital allocation decisions?

Fiechter, Peter; Landsman, Wayne R.; Peasnell, Ken V.; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015049011

Allocating charities' financial reporting requirements using tiers : Australian perspectives

Wen, Han; Gilchrist, David J.; Agrawal, Prerana; Bayne, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467633

Are accounting standards understandable?

Howieson, Bryan; Loftus, Janice; Schührer, Sabine - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014540235

The comparability effects of principles based standards

Cabán, David - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015447286

Does the level of enforcement shape the complexity in accounting standards?

Morais, Ana; Pinto, Inês - 2023

This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based on the theoretical dimensions of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013550071

Seeing is believing : director accounting enforcement experience and financial reporting quality

Chung, Silver; Hwang, Daniel Sejun - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015454549

A Rapid Review of GHG Accounting Standards

Jia, Jimmy; Axelsson, KAya; Chaudhury, Abrar; Taylor, Evan - 2023

Policies, standards, and voluntary initiatives aimed at mobilizing businesses to address the challenges of climate change resides on the foundation of greenhouse gas (GHG) accounting. The existence of multiple, yet similar, standards can create market confusion in deciding which standard to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014348663

A theory-based synthesis of experimental research on accounting standard setting

Clor-Proell, Shana; Mongold, Cassie; White, Brian J. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015407882

Besteuerung der Gesellschaften

Maier, Walter; Kies, Dieter; Maier, Hartwig - 2025 - 8., überarbeitete und aktualisierte Auflage

Das Lehrbuch stellt zum einen die Grundlagen der Besteuerung von Gesellschaften systematisch und methodisch anhand einer Vielzahl von ausführlichen Beispielen und Übersichten dar. Zum anderen bietet es Praktiker:innen eine umfassende Darstellung des Gesellschafts-, Bilanz- und Steuerrechts der...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015409152

A Golden Age in Setting National Accounting Standards : The UK’s Accounting Standards Board, 1990–2000

Meeks, Geoff - 2023

At the beginning of the 1990s UK accounting standards were described as a ‘laughing stock’. By the millennium they were widely acclaimed and in some respects world-leading. This paper explores some of the key technical advances in this period, and the political processes employed to secure...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014348913

Fair value accounting standards and securities litigation

Ashraf, Musaib; Donelson, Dain C.; McInnis, John; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015432340

The role of accounting standards and disclosure in alleviating corruption : a cross-country study

Rahman, Md. Atiqur - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015325906

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The Role of Accounting Standards and Disclosure in Alleviating Corruption : A Cross-country Study

Rahman, Md. Atiqur - 2023

Book / Working Paper

IFRS Accounting Standards and Comparability of Information

Teixeira, Alan - 2023

One of the main objectives of International Financial Reporting Standards (IFRS) is to improve the comparability of financial reports internationally and is a reason jurisdictions abandoned their local GAAP. Contemporaneous comparability is affected by the clarity of the requirements and the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014350343

New accounting standards and the performance of quantitative investors

Dyer, Travis; Guest, Nicholas; Yu, Elisha - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015432386

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New Accounting Standards and the Performance of Quantitative Investors

Dyer, Travis; Guest, Nicholas; Yu, Elisha - 2021

Book / Working Paper

Industry Accounting Standards Optimizing Financial Reporting in the Industrial Sector

Malolle, Agustinus; Mangesa, Gentry Ayuko - 2023

Industry accounting is a branch of accounting that deals with the processing, analysis, and reporting of financial information in an industrial context. The industrial sector generally involves various types of business entities operating in manufacturing, trading, services, mining, and other...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014352862

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Industry Accounting Standards Optimizing Financial Reporting in the Industrial Sector

Malolle, Agustinus - 2023

Book / Working Paper

Financial statements and the determination of distributable profits in Croatia

Ježovita, Ana; Horak, Hana - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015435547

Industry Accounting Standards

Halim, Anggelina Meliana; Angjaya, Sindy - 2023

The extractive industry covers a wide range of activities, including the exploration, production and sale of non-renewable natural resources such as minerals, oil and natural gas. In general, these activities are characterized by a high degree of risk. There is a risk that exploration will not...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014352877

Relative importance of accounting standards and national regulatory frameworks on opportunistic asset sales decisions

Campa, Domenico; Donnelly, Ray - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015462042

Conceptual conformity of deferred tax accruals : evidence from Germany and the United Kingdom

Campa, Domenico; Donnelly, Ray; Power, Sean Bradley - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015442380

Accounting for goodwill in China : a case study of two-step acquisitions

Zeng, Ceng; Zhang, Weiguo; Zuo, Luo - 2023

We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill recognised on financial statements in China. China Merchants Bank adopted a two-step acquisition method: first, it acquired 53% of the shares of Hong Kong's Wing Lung Bank to gain...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014550940