Analyzing the German accounting triad - "Accounting Premium" for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP?

International Journal of Accounting

Volumn 43, Issue 4, 2008, Pages 339-386

  Ernstberger, Jürgen ^a   Vogler, Oliver ^a  

^a UNIVERSITY OF REGENSBURG   (Germany)

Author keywords

Accounting regime adoption; Cost of equity capital; Germany; IFRS; Multi factor model; U.S. GAAP

Indexed keywords

EID: 56449122179     PISSN: 00207063     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intacc.2008.09.008     Document Type: Article

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