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Does the fair value model enhance earnings quality compared to the cost model? : Evidence from the investment property industry
Honkamäki, Tuomas; Mättö, Markus; Ojala, Hannu - In: Nordic journal of business : NJB 70 (2021) 3, pp. 184-206
Persistent link: https://www.econbiz.de/10012671617
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The Structure and the Evolution of the U.S. Financial System, 1945-1986 : A Minskian Approach Explaining the Emergence of Shadow Banking
Rezende, Felipe - 2015
The New Deal regulatory policies and institutions redesigned the U.S. financial structure and implicitly required the coordination between monetary policy and the regulatory framework; in that financial structure the Federal Reserve provided the reserves. The interest policy implicitly required...
Persistent link: https://www.econbiz.de/10013014333
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The Effect of IFRS and its Enforcement on Earnings Management : An International Comparison
Cai, Lei - 2009
Widespread adoption of International Financial Reporting Standards (IFRS) is expected to improve accounting quality …. IFRS is issued by the International Accounting Standards Board (IASB), but the IASB has no power to enforce the standards …. Many are concerned that without adequate enforcement mechanisms, the benefits of IFRS adoption will be minimal. We examine …
Persistent link: https://www.econbiz.de/10013156370
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Are IFRS-based and US GAAP-based accounting amounts comparable?
Barth, Mary E.; Landsman, Wayne R.; Lang, Mark H.; … - In: Journal of accounting & economics 54 (2012) 1, pp. 68-93
Persistent link: https://www.econbiz.de/10009569322
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Financial crisis and earnings management under U.S. GAAP and IFRS
Thanyaluk Vichitsarawong; Eng, Li Li - In: Review of Pacific Basin financial markets and policies 23 (2020) 2, pp. 2050015-1-2050015-28
Persistent link: https://www.econbiz.de/10012299705
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Simultane Modelle der handelsrechtlichen Bilanzpolitik von Kapitalgesellschaften unter besonderer Berücksichtigung der Internationalisierung der Rechnungslegung
Hahn, Klaus; Schneider, Walter - In: Rechnungslegungspolitik : eine Bestandsaufnahme aus …, (pp. 333-405). 1998
Persistent link: https://www.econbiz.de/10001299720
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Einsatzmöglichkeiten mathematischer Optimierungsmodelle für die internationale Rechnungslegungspolitik
Krog, Markus - In: Rechnungslegungspolitik : eine Bestandsaufnahme aus …, (pp. 273-331). 1998
Persistent link: https://www.econbiz.de/10001299721
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Prinzipienbasierung der Rechnungslegung nach IAS/IFRS?
Preißler, Gerald - 2005
Persistent link: https://www.econbiz.de/10002678200
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IFRS and US GAAP : assessing the impact of reporting incentives on firm restatements in foreign and U.S. markets
Shelton, Sandra Waller; Owens-Jackson, Lisa A.; … - In: Advances in accounting : a research annual 27 (2011) 1, pp. 187-192
Persistent link: https://www.econbiz.de/10009268617
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Crisis and the consolidation of international accounting standards : Enron, the IASB, and America
Eaton, Sarah B. (contributor) - In: Business and politics : B&P 7 (2005) 3, pp. 1-18
Persistent link: https://www.econbiz.de/10003291024