-
1
-
-
0000296373
-
Analyst forecast errors and stock price behaviour near the earning announcement dates of LIFO adopters
-
Biddle, G. C. and Ricks, W. E. (1988) Analyst forecast errors and stock price behaviour near the earning announcement dates of LIFO adopters, Journal of Accounting Research, 26(2), pp. 169-194.
-
(1988)
Journal of Accounting Research
, vol.26
, Issue.2
, pp. 169-194
-
-
Biddle, G.C.1
Ricks, W.E.2
-
3
-
-
79960631730
-
-
Deloitte, (FAZ Institute)
-
Deloitte (2004) Rechnungslegung nach IFRS (FAZ Institute).
-
(2004)
Rechnungslegung nach IFRS
-
-
-
6
-
-
79960631719
-
-
European Commission, (dated May 2006). Available at:
-
European Commission (2006) Planned Use of Options in the IAS Regulation (dated May 2006). Available at: http://eu.europa.eu/internal_market/accounting/ias
-
(2006)
Planned Use of Options in the IAS Regulation
-
-
-
8
-
-
0013207781
-
The association between financial accounting measures and real economic activity: A multinational study
-
Guenther, D. A. and Young, D. (2000) The association between financial accounting measures and real economic activity: a multinational study, Journal of Accounting and Economics, 29(1), pp. 53-72.
-
(2000)
Journal of Accounting and Economics
, vol.29
, Issue.1
, pp. 53-72
-
-
Guenther, D.A.1
Young, D.2
-
9
-
-
0011473765
-
The relationship of financial and tax accounting in Germany: A major reason for accounting disharmony in Europe
-
Haller, A. (1992) The relationship of financial and tax accounting in Germany: a major reason for accounting disharmony in Europe, International Journal of Accounting, 27, pp. 310-323.
-
(1992)
International Journal of Accounting
, vol.27
, pp. 310-323
-
-
Haller, A.1
-
10
-
-
29244454122
-
Accounting in Germany
-
in: P. Walton, A. Haller and B. Raffournier (Eds), (London: Thomson)
-
Haller, A. (2003) Accounting in Germany, in: P. Walton, A. Haller and B. Raffournier (Eds) International Accounting, pp. 91-128 (London: Thomson).
-
(2003)
International Accounting
, pp. 91-128
-
-
Haller, A.1
-
11
-
-
29244470655
-
The adaptation of German accounting rules to IFRS: A legislative balancing act
-
Haller, A. and Eierle, B. (2004) The adaptation of German accounting rules to IFRS: a legislative balancing act, Accounting in Europe, 1(1), pp. 27-50.
-
(2004)
Accounting in Europe
, vol.1
, Issue.1
, pp. 27-50
-
-
Haller, A.1
Eierle, B.2
-
13
-
-
77953929200
-
Das Ende der Einheitsbilanz - Abweichungen zwischen Handels- und Steuerbilanz nach BilMoG-RegE
-
Herzig, N. and Briesemeister, S. (2009) Das Ende der Einheitsbilanz - Abweichungen zwischen Handels- und Steuerbilanz nach BilMoG-RegE, Der Betrieb, 62, pp. 1-11.
-
(2009)
Der Betrieb
, vol.62
, pp. 1-11
-
-
Herzig, N.1
Briesemeister, S.2
-
15
-
-
0010789835
-
Accounting and taxation in Europe - a comparative overview
-
Hoogendoorn, M. (1996) Accounting and taxation in Europe - a comparative overview, European Accounting Review, 5(Suppl), pp. 783-794.
-
(1996)
European Accounting Review
, vol.5
, Issue.SUPPL.
, pp. 783-794
-
-
Hoogendoorn, M.1
-
16
-
-
34748911747
-
Financial statement effects of adopting International Accounting Standards: The case of Germany
-
Hung, M. and Subramanyam, K. R. (2007) Financial statement effects of adopting International Accounting Standards: the case of Germany, Review of Accounting Studies, 12(4), pp. 623-657.
-
(2007)
Review of Accounting Studies
, vol.12
, Issue.4
, pp. 623-657
-
-
Hung, M.1
Subramanyam, K.R.2
-
21
-
-
0346644959
-
Investor reaction to disclosures of 1974-5 LIFO adoption decisions
-
Jennings, R., Mest, D.P. Thompson, R.B., and II (1992) Investor reaction to disclosures of 1974-5 LIFO adoption decisions, Accounting Review, 67(2), pp. 337-354.
-
(1992)
Accounting Review
, vol.67
, Issue.2
, pp. 337-354
-
-
Jennings, R.1
Mest, D.P.2
Thompson II, R.B.3
-
22
-
-
85039140540
-
Germany
-
in:, (Amsterdam: International Bureau of Fiscal Documentation)
-
Kesti, J. (2005) Germany, in: European Tax Handbook, pp. 243-252 (Amsterdam: International Bureau of Fiscal Documentation).
-
(2005)
European Tax Handbook
, pp. 243-252
-
-
Kesti, J.1
-
23
-
-
77956505488
-
International differences in IFRS practice
-
Kvaal, E. and Nobes, C. W. (2010) International differences in IFRS practice, Accounting and Business Research, 40(2), pp. 173-187.
-
(2010)
Accounting and Business Research
, vol.40
, Issue.2
, pp. 173-187
-
-
Kvaal, E.1
Nobes, C.W.2
-
24
-
-
0011465379
-
When is a group a group? Convergence of concepts of 'group' in European Union corporation tax
-
Lamb, M. (1995) When is a group a group? Convergence of concepts of 'group' in European Union corporation tax, European Accounting Review, 4(1), pp. 33-80.
-
(1995)
European Accounting Review
, vol.4
, Issue.1
, pp. 33-80
-
-
Lamb, M.1
-
25
-
-
0007293591
-
The relationship between accounting and tax: The United Kingdom
-
Lamb, M. (1996) The relationship between accounting and tax: the United Kingdom, European Accounting Review, 5(Suppl), pp. 933-949.
-
(1996)
European Accounting Review
, vol.5
, Issue.SUPPL.
, pp. 933-949
-
-
Lamb, M.1
-
26
-
-
0001020013
-
International variations in the connections between tax and financial reporting
-
Lamb, M., Nobes, C. W. and Roberts, A. D. (1998) International variations in the connections between tax and financial reporting, Accounting and Business Research, Summer, pp. 173-188.
-
(1998)
Accounting and Business Research
, Issue.Summer
, pp. 173-188
-
-
Lamb, M.1
Nobes, C.W.2
Roberts, A.D.3
-
27
-
-
0041609507
-
Financial reporting in Germany
-
C.W. Nobes, R.H. Parker, (Harlow: Prentice Hall)
-
Macharzina, K. and Langer, K. (2004) Financial reporting in Germany, C.W. Nobes, R.H. Parker, Comparative International Accounting, pp. 249-277 (Harlow: Prentice Hall).
-
(2004)
Comparative International Accounting
, pp. 249-277
-
-
McHarzina, K.1
Langer, K.2
-
28
-
-
33845724697
-
The survival of international differences under IFRS: Towards a research agenda
-
Nobes, C.W. (2006) The survival of international differences under IFRS: towards a research agenda, Accounting and Business Research, 36(3), pp. 233-245.
-
(2006)
Accounting and Business Research
, vol.36
, Issue.3
, pp. 233-245
-
-
Nobes, C.W.1
-
29
-
-
42449123383
-
Modelling the links between tax and financial reporting: A longitudinal examination of Norway over 30 years up to IFRS adoption
-
Nobes, C.W. and Schwencke, H. R. (2006) Modelling the links between tax and financial reporting: a longitudinal examination of Norway over 30 years up to IFRS adoption, European Accounting Review, 15(1), pp. 63-87.
-
(2006)
European Accounting Review
, vol.15
, Issue.1
, pp. 63-87
-
-
Nobes, C.W.1
Schwencke, H.R.2
-
31
-
-
70349461626
-
Pensionsverpflichtungen nach dem Regierungsentwurf eines BilMoG - Simulation erwarteter Auswirkungen
-
Pellens, B., Sellhorn, T. and Strzyz, A. (2008) Pensionsverpflichtungen nach dem Regierungsentwurf eines BilMoG - Simulation erwarteter Auswirkungen, Der Betrieb, 61(44), pp. 2373-2380.
-
(2008)
Der Betrieb
, vol.61
, Issue.44
, pp. 2373-2380
-
-
Pellens, B.1
Sellhorn, T.2
Strzyz, A.3
-
32
-
-
85006580301
-
The relationship between financial and tax accounting in Germany - the authoritativeness and the reverse authoritativeness principle
-
Pfaff, D. and Schröer, T. (1996) The relationship between financial and tax accounting in Germany - the authoritativeness and the reverse authoritativeness principle, European Accounting Review, 5(Suppl), pp. 963-979.
-
(1996)
European Accounting Review
, vol.5
, Issue.SUPPL.
, pp. 963-979
-
-
Pfaff, D.1
Schröer, T.2
-
34
-
-
24544479783
-
Internationale Bilanzierungspraxis in Deutschland - Ergebnisse einer empirischen Untersuchung der Unternehmen des DAX und MDAX sowie des Neuen Marktes
-
Spanheimer, J. and Koch, C. (2000) Internationale Bilanzierungspraxis in Deutschland - Ergebnisse einer empirischen Untersuchung der Unternehmen des DAX und MDAX sowie des Neuen Marktes, Die Wirtschaftsprüfer, 53, pp. 301-310.
-
(2000)
Die Wirtschaftsprüfer
, vol.53
, pp. 301-310
-
-
Spanheimer, J.1
Koch, C.2
-
35
-
-
33750010768
-
-
Transacc, D. Ordelheide and KPMG (Eds) (New York: Palgrave)
-
Transacc (2001) Transnational Accounting, D. Ordelheide and KPMG (Eds) (New York: Palgrave).
-
(2001)
Transnational Accounting
-
-
-
36
-
-
84993015102
-
Earnings management under German GAAP versus IFRS
-
Van Tendeloo, B. and Vanstraelen, A. (2005) Earnings management under German GAAP versus IFRS, European Accounting Review, 14(1), pp. 155-180.
-
(2005)
European Accounting Review
, vol.14
, Issue.1
, pp. 155-180
-
-
van Tendeloo, B.1
Vanstraelen, A.2
-
37
-
-
33746368305
-
Changing from German GAAP to IFRS or US GAAP: A survey of German companies
-
Weissenberger, B. E., Stahl, A. B. and Vorstius, S. (2004) Changing from German GAAP to IFRS or US GAAP: a survey of German companies, Accounting in Europe, 1, pp. 169-189.
-
(2004)
Accounting in Europe
, vol.1
, pp. 169-189
-
-
Weissenberger, B.E.1
Stahl, A.B.2
Vorstius, S.3
|