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Internationalization Of German Accounting - Do Fair-Value Valuations Lead To A Higher Quality Financial Reporting?

Author

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  • Bodo Runzheimer

    (Pforzheim University, Germany)

Abstract

In order to achieve a satisfactory solution to the current problems in reporting procedures, it would be necessary to conduct intensive discussions and build a consensus on these issues. However, such a discussion should not be focused on value alone, as the case used to be in the past on the basis of the English concept of ‘fair value’. Admittedly, it is rather difficult to argue against a ‚fair’ valuation. It is possible that fair value will re-emerge in the future more strongly as ‘current exit value’. It seems indispensable to include the economics of regulation more intensively into corporate practice and research.

Suggested Citation

  • Bodo Runzheimer, 2010. "Internationalization Of German Accounting - Do Fair-Value Valuations Lead To A Higher Quality Financial Reporting?," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 6, pages 820-842.
    • Handle: RePEc:osi:journl:v:6:y:2010:p:820-842
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    More about this item

    Keywords

    internationalization of accounting; corporate financial reporting; International Reporting Standards; fair-value valuation; decision making utility; behaviour control; corporate governance;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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