Financial statement effects of adopting international accounting standards: the case of Germany
- 24 July 2007
- journal article
- Published by Springer Science and Business Media LLC in Review of Accounting Studies
- Vol. 12 (4), 623-657
- https://doi.org/10.1007/s11142-007-9049-9
Abstract
No abstract availableKeywords
This publication has 32 references indexed in Scilit:
- Incentives versus standards: properties of accounting income in four East Asian countriesJournal of Accounting and Economics, 2003
- Measuring Value Relevance in a (Possibly) Inefficient MarketJournal of Accounting Research, 2002
- An Exploratory Study of the Valuation Properties of Cross-Listed Firms' IAS and U.S. GAAP Earnings and Book ValuesThe Accounting Review, 2002
- The relevance of the value relevance literature for financial accounting standard setting: another viewJournal of Accounting and Economics, 2001
- The effect of international institutional factors on properties of accounting earningsJournal of Accounting and Economics, 2000
- Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting DataJournal of Accounting Research, 2000
- International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*Contemporary Accounting Research, 1996
- The Relative Informativeness of Accounting Disclosures in Different CountriesJournal of Accounting Research, 1993
- An Introduction to the BootstrapPublished by Springer Science and Business Media LLC ,1993
- Regression DiagnosticsWiley Series in Probability and Statistics, 1980