메뉴 건너뛰기




Volumn 14, Issue 1, 2003, Pages 64-100

Compliance with the disclosure requirements of Germany's new market: IAS versus US GAAP

Author keywords

[No Author keywords available]

Indexed keywords


EID: 11844282521     PISSN: 09541314     EISSN: 1467646X     Source Type: Journal    
DOI: 10.1111/1467-646X.00090     Document Type: Article
Times cited : (159)

References (45)
  • 4
    • 77951931269 scopus 로고    scopus 로고
    • Rise and fall of a high-tech brand
    • 14 August
    • Benoit, B., "Rise and Fall of a High-tech Brand, " Financial Times (14 August 2001).
    • (2001) Financial Times
    • Benoit, B.1
  • 8
    • 0000253358 scopus 로고
    • Voluntary financial disclosure by Mexican corporations
    • Chow, C. W. and A. Wong-Boren, "Voluntary Financial Disclosure by Mexican Corporations, " The Accounting Review 62(3) (1987), pp. 533-541.
    • (1987) The Accounting Review , vol.62 , Issue.3 , pp. 533-541
    • Chow, C.W.1    Wong-Boren, A.2
  • 9
    • 0001089760 scopus 로고
    • The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese listed corporations
    • Cooke, T., "The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations, " Accounting and Business Research 22(87) (1992), pp. 229-237.
    • (1992) Accounting and Business Research , vol.22 , Issue.87 , pp. 229-237
    • Cooke, T.1
  • 10
    • 0001352180 scopus 로고
    • An assessment of voluntary disclosure in annual reports of Japanese corporations
    • Cooke, T., "An Assessment of Voluntary Disclosure in Annual Reports of Japanese Corporations, " International Journal of Accounting 26(3) (1991), pp. 174-189.
    • (1991) International Journal of Accounting , vol.26 , Issue.3 , pp. 174-189
    • Cooke, T.1
  • 11
    • 84949164402 scopus 로고
    • Disclosure in the corporate annual reports of Swedish companies
    • Cooke, T., "Disclosure in the Corporate Annual Reports of Swedish Companies, " Accounting and Business Research 19(74) (1989), pp. 113-124.
    • (1989) Accounting and Business Research , vol.19 , Issue.74 , pp. 113-124
    • Cooke, T.1
  • 12
    • 84992965216 scopus 로고
    • Disclosure of reserves by oil and gas companies: An economic analysis
    • Craswell, A. T. and S. L. Taylor, "Disclosure of Reserves by Oil And Gas Companies: An Economic Analysis, " Journal of Business Finance and Accounting 19(2) (1992), pp. 295-308.
    • (1992) Journal of Business Finance and Accounting , vol.19 , Issue.2 , pp. 295-308
    • Craswell, A.T.1    Taylor, S.L.2
  • 13
    • 0042257299 scopus 로고    scopus 로고
    • Hat sich die internationale rechnungslegung für den neuen markt bewährt?
    • A. G. Coenenberg and K. Pohle (eds.)
    • d'Arcy, A., "Hat sich die internationale Rechnungslegung für den Neuen Markt bewährt?" in A. G. Coenenberg and K. Pohle (eds), Internationale Rechnungslegung, Stuttgart: Poeschel, (2001), pp. 165-177.
    • (2001) Internationale Rechnungslegung, Stuttgart: Poeschel , pp. 165-177
    • D'Arcy, A.1
  • 14
    • 77951933260 scopus 로고    scopus 로고
    • Die qualität von quartalsberichten am neuen markt-eine empirische untersuchung
    • d'Arcy, A. and G. Grabensberger, "Die Qualität von Quartalsberichten am Neuen Markt-Eine empirische Untersuchung, " Wirtschaftsprüfung 54(24) (2001), pp. 1468-1479.
    • (2001) Wirtschaftsprüfung , vol.54 , Issue.24 , pp. 1468-1479
    • D'Arcy, A.1    Grabensberger, G.2
  • 15
    • 77951899914 scopus 로고    scopus 로고
    • December
    • Deutsche Börse, "Regelwerk Neuer Markt," www.deutsche-boersse.com/nm/(December 2001).
    • (2001) Regelwerk Neuer Markt
  • 18
    • 77951911775 scopus 로고    scopus 로고
    • Neuer markt's performance in the international context
    • Frankfurt: Deutsche Borse AG, September
    • Dresdner Kleinwort Wasserstein, "Neuer Markt's Performance in the International Context, " Neuer Markt Report-Gateway to European Capital Market (Frankfurt: Deutsche Borse AG, September 2001).
    • (2001) Neuer Markt Report-Gateway to European Capital Market
    • Wasserstein, D.K.1
  • 20
    • 77951893928 scopus 로고    scopus 로고
    • IASC: United Kingdom
    • Ernst & Young, IAS/US GAAP (IASC: United Kingdom, 2000).
    • (2000) IAS/US GAAP
    • Ernst1    Young2
  • 21
    • 77951901685 scopus 로고    scopus 로고
    • Neue prüfungsinstanz für jahresabschlüsse geplant
    • FAZ, ", (21 September)
    • FAZ, "Neue Prüfungsinstanz für Jahresabschlüsse geplant, " Frankfurter Allgemeine Zeitung (21 September, 2001).
    • (2001) Frankfurter Allgemeine Zeitung
  • 22
    • 33750008095 scopus 로고    scopus 로고
    • Bridging the GAAP: The changing attitudes of German managers towards Anglo-American accounting and accounting harmonization
    • Glaum, M., "Bridging the GAAP: The Changing Attitudes of German Managers Towards Anglo-American Accounting and Accounting Harmonization, " Journal of International Financial Management and Accounting 11(1) (2000), pp. 23-47.
    • (2000) Journal of International Financial Management and Accounting , vol.11 , Issue.1 , pp. 23-47
    • Glaum, M.1
  • 23
    • 84985181017 scopus 로고
    • International capital market pressures and voluntary annual report disclosures by U.S. and U.K. Multinationals
    • Gray, S. J., G. K. Meek and C. B. Roberts, "International Capital Market Pressures and Voluntary Annual Report Disclosures by U.S. and U.K. Multinationals, " Journal of International Financial Management and Accounting 6(1) (1995), pp. 43-68.
    • (1995) Journal of International Financial Management and Accounting , vol.6 , Issue.1 , pp. 43-68
    • Gray, S.J.1    Meek, G.K.2    Roberts, C.B.3
  • 24
    • 0005740853 scopus 로고    scopus 로고
    • Das britische financial reporting review panel-ein vorbild für ein deutsches enforcement-gremium?
    • Haller, A., B. Eierle and E. Evans, "Das britische Financial Reporting Review Panel-ein Vorbild für ein deutsches Enforcement-Gremium? " Betriebs-Berater 56(33) (2001), pp. 1673-1680.
    • (2001) Betriebs-Berater , vol.56 , Issue.33 , pp. 1673-1680
    • Haller, A.1    Eierle, B.2    Evans, E.3
  • 25
    • 85045001115 scopus 로고    scopus 로고
    • The influence of company characteristics and accounting regulation on information disclosed by Spanish firms
    • Inchausti, B., "The Influence of Company Characteristics and Accounting Regulation on Information Disclosed By Spanish Firms, " European Accounting Review 6(1) (1997), pp. 45-68.
    • (1997) European Accounting Review , vol.6 , Issue.1 , pp. 45-68
    • Inchausti, B.1
  • 26
    • 77951884306 scopus 로고    scopus 로고
    • Grundsätze für die ordnungsgemäße erteilung von bestätigungsvermerken bei abschlußprüfungen
    • IdW-Institut der Wirtschaftsprüfer (November)
    • IdW-Institut der Wirtschaftsprüfer, Grundsätze für die ordnungsgemäße Erteilung von Bestätigungsvermerken bei Abschlußprüfungen, PS 400, German Auditing Standard 400, (November 2000).
    • (2000) PS 400, German Auditing Standard 400
  • 27
    • 77951895451 scopus 로고    scopus 로고
    • Stellungnahme zum fragenkatalog der regierungskommission, "corporate governance: Unternehmensführung-unternehmenskontrolle-modernisierung des aktienrechts
    • IdW-Institut der Wirtschaftsprüfer
    • IdW-Institut der Wirtschaftsprüfer, Stellungnahme zum Fragenkatalog der Regierungskommission, "Corporate Governance: Unternehmensführung- Unternehmenskontrolle-Modernisierung des Aktienrechts, " Wirtschaftsprüfung 53(20) (2000), pp. 1027-1034.
    • (2000) Wirtschaftsprüfung , vol.53 , Issue.20 , pp. 1027-1034
  • 28
    • 77951936306 scopus 로고    scopus 로고
    • Möglichkeiten und grenzen der bilanzanalyse am neuen markt
    • Küting, K., "Möglichkeiten und Grenzen der Bilanzanalyse am Neuen Markt, " Finanzbetrieb 2(10) (2000), pp. 597-605 (part I).
    • (2000) Finanzbetrieb , vol.2 , Issue.10 PART 1 , pp. 597-605
    • Küting, K.1
  • 29
    • 77951883731 scopus 로고    scopus 로고
    • Möglichkeiten und grenzen der bilanzanalyse am neuen markt
    • Küting, K., "Möglichkeiten und Grenzen der Bilanzanalyse am Neuen Markt, " Finanzbetrieb, 2(11) (2000), pp. 674-683 (part II).
    • (2000) Finanzbetrieb , vol.1 , Issue.11 PART 2 , pp. 674-683
    • Küting, K.1
  • 30
    • 77951912897 scopus 로고    scopus 로고
    • Anmerkungen zur unternehmenswertorientierten unternehmensführung
    • 4 October
    • Küting, K. and C. Lorson, "Anmerkungen zur unternehmenswertorientierten Unternehmensführung, " Frankfurter Allgemeine Zeitung (4 October 1999), p. 33.
    • (1999) Frankfurter Allgemeine Zeitung , pp. 33
    • Küting, K.1    Lorson, C.2
  • 31
    • 66149184955 scopus 로고    scopus 로고
    • Bilanzierung und bewertung bei film-und medienunternehmen des neuen marktes
    • Küting, K. and C. Zwirner, "Bilanzierung und Bewertung bei Film-und Medienunternehmen des Neuen Marktes, " Finanzbetrieb 3(4) (2001) Supplement.
    • (2001) Finanzbetrieb , vol.3 , Issue.4 SUPPL.
    • Küting, K.1    Zwirner, C.2
  • 32
    • 77951898052 scopus 로고    scopus 로고
    • IAS versus US GAAP: Information-asymmetry based evidence from Germany's new market
    • University of Pennsylvania, March
    • Leuz, C., "IAS versus US GAAP: Information-Asymmetry based Evidence from Germany's New Market, " Working Paper (Wharton School, University of Pennsylvania, March 2002).
    • (2002) Working Paper (Wharton School)
    • Leuz, C.1
  • 33
    • 0242534354 scopus 로고    scopus 로고
    • The economic consequences of increased disclosure
    • Leuz, C. and R. E. Verrecchia, "The Economic Consequences of Increased Disclosure, " Journal of Accounting Research 38(Supplement) (2000), pp. 91-124.
    • (2000) Journal of Accounting Research , vol.38 , Issue.SUPPL. , pp. 91-124
    • Leuz, C.1    Verrecchia, R.E.2
  • 34
    • 84950226259 scopus 로고
    • Corporate financial reporting in New Zealand: An analysis of users preferences, corporate characteristics and disclosure practices for discretionary information
    • (Winter)
    • McNally, G., L. Eng and C. Hasseldine, "Corporate Financial Reporting in New Zealand: An Analysis of Users Preferences, Corporate Characteristics and Disclosure Practices for Discretionary Information, " Accounting and Business Research (Winter 1982), pp. 11-20.
    • (1982) Accounting and Business Research , pp. 11-20
    • McNally, G.1    Eng, L.2    Hasseldine, C.3
  • 35
    • 84993099527 scopus 로고
    • Factors influencing voluntary annual report disclosures by U.S., U.K. And continental European multinational corporations
    • Meek, G. K., C. B. Roberts and S. J. Gray, "Factors Influencing Voluntary Annual Report Disclosures by U.S., U.K. and Continental European Multinational Corporations, " Journal of International Business Studies third quarter, 26(3) (1995), pp. 555-572.
    • (1995) Journal of International Business Studies Third Quarter , vol.26 , Issue.3 , pp. 555-572
    • Meek, G.K.1    Roberts, C.B.2    Gray, S.J.3
  • 36
    • 77951926817 scopus 로고    scopus 로고
    • News analysis-the silent superpower
    • 12 October
    • Perry, M. "News Analysis-The Silent Superpower, " AA Magazine (12 October 2000).
    • (2000) AA Magazine
    • Perry, M.1
  • 37
    • 0000924391 scopus 로고
    • An empirical analysis of the quality of corporate financial disclosure
    • Singhvi, S. and H. Desai, "An Empirical Analysis of the Quality of Corporate Financial Disclosure, " The Accounting Review January, 46(1) (1971), pp. 129-138.
    • (1971) The Accounting Review January , vol.46 , Issue.1 , pp. 129-138
    • Singhvi, S.1    Desai, H.2
  • 38
    • 77951903231 scopus 로고    scopus 로고
    • Does german capital markets law meet international standards?
    • Frankfurt: Deutsche Borse AG, September
    • Shearman & Sterling, "Does German Capital Markets Law Meet International Standards?" Neuer Markt Report-Gateway to European Capital Market (Frankfurt: Deutsche Borse AG, September 2001).
    • (2001) Neuer Markt Report-Gateway to European Capital Market
    • Shearman1    Sterling2
  • 39
    • 77951897769 scopus 로고    scopus 로고
    • An interview with sir David Tweedie, chair international accounting standards board
    • Street, D. L., "An Interview with Sir David Tweedie, Chair International Accounting Standards Board, " Journal of International Financial Management and Accounting 13(1) (2002), pp. 73-100.
    • (2002) Journal of International Financial Management and Accounting , vol.13 , Issue.1 , pp. 73-100
    • Street, D.L.1
  • 40
    • 0001503699 scopus 로고    scopus 로고
    • Disclosure level and compliance with IASS: A comparison of companies with and without U.S. Listings and filings
    • Street, D. L. and S. M. Bryant, "Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings, " The International Journal of Accounting 35(3) (2000), pp. 305-329.
    • (2000) The International Journal of Accounting , vol.35 , Issue.3 , pp. 305-329
    • Street, D.L.1    Bryant, S.M.2
  • 44
    • 0000103080 scopus 로고
    • Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong
    • Wallace, R. and K. Naser, "Firm-Specific Determinants of the Comprehensiveness of Mandatory Disclosure in the Corporate Annual Reports of Firms Listed on the Stock Exchange of Hong Kong, " Journal of Accounting and Public Policy 14(4) (1995), pp. 311-368.
    • (1995) Journal of Accounting and Public Policy , vol.14 , Issue.4 , pp. 311-368
    • Wallace, R.1    Naser, K.2
  • 45
    • 84950026244 scopus 로고
    • The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain
    • Wallace, R., K. Naser and A. Mora, "The Relationship between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain, " Accounting and Business Research 25(97) (1994), pp. 41-53.
    • (1994) Accounting and Business Research , vol.25 , Issue.97 , pp. 41-53
    • Wallace, R.1    Naser, K.2    Mora, A.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.