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Volumn 3, Issue 3 A, 2006, Pages 138-147

Voluntary adoption of IFRS in Germany: A regulatory impact study

Author keywords

Capital market access; Chemicalpharmaceutical sector; Fashion industry; Germany; IFRS adjustments; IFRS adoption

Indexed keywords


EID: 56449097548     PISSN: 17279232     EISSN: 18103057     Source Type: Journal    
DOI: 10.22495/cocv3i3p11     Document Type: Article
Times cited : (9)

References (17)
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    • The Effect Of International Institutional Factors On Properties Of Accounting Earnings
    • Ball, R., S. Kothari and A. Robin (2000). "The Effect Of International Institutional Factors On Properties Of Accounting Earnings, " Journal of Accounting and Economics, 29, p. 1-51.
    • (2000) Journal of Accounting and Economics , vol.29 , pp. 1-51
    • Ball, R.1    Kothari, S.2    Robin, A.3
  • 6
    • 84888629388 scopus 로고
    • International Accounting Standards Board
    • International Accounting Standards Board (1989). Conceptual Framework.
    • (1989) Conceptual Framework.
  • 8
    • 0001020013 scopus 로고    scopus 로고
    • International variations in the connections between tax and financial reporting
    • Lamb, M., C. Nobes and A. Roberts (1998). "International variations in the connections between tax and financial reporting, " Accounting and Business Research, 28, 3.
    • (1998) Accounting and Business Research , vol.28 , pp. 3
    • Lamb, M.1    Nobes, C.2    Roberts, A.3
  • 11
    • 84888587637 scopus 로고    scopus 로고
    • 2nd. Edition, Edited by Bath Press, London
    • Pricewaterhouse Coopers (1998). "Understanding IAS, "2nd. Edition, Edited by Bath Press, London.
    • (1998) Understanding IAS
    • Coopers, P.1
  • 14
    • 0001930885 scopus 로고    scopus 로고
    • Acceptance And Observance Of International Accounting Standards: An Empirical Study Of Companies Claiming To Comply With IASs
    • Street, D., S. Gray and S. Bryant (1999). "Acceptance And Observance Of International Accounting Standards: An Empirical Study Of Companies Claiming To Comply With IASs, " The International Journal of Accounting, 34, 1.
    • (1999) The International Journal of Accounting , vol.34 , pp. 1
    • Street, D.1    Gray, S.2    Bryant, S.3
  • 17
    • 84888621764 scopus 로고    scopus 로고
    • La evolución del marco conceptual para las empresas mercantiles en Estados Unidos
    • Zeff, S. (2000). "La evolución del marco conceptual para las empresas mercantiles en Estados Unidos, " El Marco Conceptual para la Información Financiera, p. 51-92.
    • (2000) El Marco Conceptual para la Información Financiera , pp. 51-92
    • Zeff, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.