Search Results - subject_exact:"Bilanzrecht"

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

Herkenhoff, Manuel; Nienhaus, Martin - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463674

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

Dimitropoulos, Panagiotis - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015435913

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

Hoffmann, Sebastian - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015439474

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

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015462066

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

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015462668

Shades of green : a tentative assessment of the CSRD's potential effects

Stefani, Ulrike; Gabor, Gabriel Joel - 2025

The introduction of the CSRD represents the largest regulatory intervention in external reporting in decades. Sustainability statements now have to be issued in accordance with the ESRS, which include numerous Disclosure Requirements and datapoints, and prepared in a standardized,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015443061

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

Anttila, Veera; Oulasvirta, Lasse - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614992

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396493

Maintaining and extending hegemony : the politics of accounting standard setting

Warren, Rebecca - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015065525

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014532239

Economic consequences of new accounting standards in UK charities

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164496

The politics of prudence in accounting standards

Georgiou, Omiros - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332277

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438392

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://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015049011

Are accounting standards understandable?

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014540235

Financial accounting regulations, digitalization, and corporate earnings management

Ren, Zhengliang; Nie, Peng - 2026

Persistent link: https://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667236

Financial reporting for the knowledge economy

Srivastava, Anup - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667202

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015584523

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015395183

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668937

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013550071

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014348663

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014348913

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

Rahman, Md. Atiqur - 2024

Persistent link: https://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014350343

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://www.econbiz.de, 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

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014352877

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014550940

Accounting reform and value relevance of financial reporting from non-financial listed firms on the Vietnam stock market

Huu Anh Nguyen; Dang Giang Tra Thi - 2023

The research questions that are solved in this paper are as follows: (1) how the value relevance of accounting information evolved from a developing country perspective and (2) how the accounting reform impacts on value relevance. This study aims to assess the value relevance of accounting...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014504721

Need for Harmonization of International Accounting Standards

Mohamed, Sa'eed Hassan - 2023

Accounting is simply the language of business; like any other field of knowledge, it has its own rules, regulations, and standards, which differ from region to region, country to country, and economy to economy. Having single, universal standards is the dream of many accounting practitioners,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014265320

Textual Processing and Reporting Practice in Accounting Research

Guo, Ken - 2023

Textual data has drawn much research interest in the recent accounting literature. However, there has also been some criticisms about the seeming lack of transparency and hence replicability of how texts are processed and measured. In this paper I aim to have a better understanding of such...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014357577

Haufe IFRS-Kommentar : das Standardwerk

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

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

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

Tran, Arthur M. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371379

Rechnungslegung nach HGB und IFRS ; Teilband 1

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015422754

Rechnungslegung nach HGB und IFRS ; Teilband 2

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015422755

Allocating charities' financial reporting requirements using tiers : Australian perspectives

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467633

The comparability effects of principles based standards

Cabán, David - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015447286

Handbuch Kryptowerte : MiCAR & Kapitalmarktrecht, Privatrecht, Strafrecht, Steuerrecht, Verbraucherrecht, Insolvenzrecht, Nachhaltigkeit, Datenschutzrecht, Rechnungslegung

Miernicki, Martin; Schinerl, Fabian - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015453961

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

Chung, Silver; Hwang, Daniel Sejun - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015454549

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

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

Persistent link: https://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015409152