Differential reporting in Germany - A historical analysis
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DOI: 10.1080/09585200500284203
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- Oehr, Tim-Frederik & Zimmermann, Jochen, 2012. "Accounting and the welfare state: The missing link," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(2), pages 134-152.
- Teodora Viorica Farcas & Adriana Tiron Tudor, 2015. "An Overlook into the Accounting History Evolution from a Romanian Point of View – A Literature Review," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 7(3), pages 14-27, September.
- Jiří Strouhal & Marie Paseková & Libuše Müllerová, 2011. "Comparative Analysis of Czech Accounting with International Regulation from SMEs Perspective," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(1), pages 39-59.
- Heidhues, Eva & Patel, Chris, 2011. "A critique of Gray's framework on accounting values using Germany as a case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 273-287.
- Laura Girella, 2013. "Regulating through the "Logic of Appropriateness" and the "Rhetoric of the Expert": The Role of Consultants in the Case of Intangibles Reporting in Germany," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 75-109.
- Yasmine Chahed, 2021. "Words and Numbers: Financialization and Accounting Standard‐Setting in the United Kingdom," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 302-337, March.
- Henselmann, Klaus & Meier, Elena, 2021. "The History of Accounting in Germany - Transposition of Accounting Directives," EconStor Preprints 248386, ZBW - Leibniz Information Centre for Economics.
- Nurul Nazlia Jamil & Nathasa Mazna Ramli & Ainulashikin Marzuki & Nurul Nadiah Ahmad, 2021. "Compliance Factors of Malaysian Private Entity Reporting Standard (MPERS) by Small Medium Enterprises (SMEs)," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(3), pages 149-156, May.
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Keywords
'Contingent' model of accounting evolution; differential reporting; German accounting history; influential factors on accounting; little GAAP; relaxations for small and medium-sized entities;All these keywords.
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