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The Fourth Accounting Directive and Member State Options for Single Accounts

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  • Henselmann, Klaus

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  • Henselmann, Klaus, 2021. "The Fourth Accounting Directive and Member State Options for Single Accounts," EconStor Preprints 248387, ZBW - Leibniz Information Centre for Economics.
    • Handle: RePEc:zbw:esprep:248387
    Note: Forthcoming as a book chapter.
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    References listed on IDEAS

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    1. Ruch, George W. & Taylor, Gary, 2015. "Accounting conservatism: A review of the literature," Journal of Accounting Literature, Elsevier, vol. 34(C), pages 17-38.
    2. Bernard, Darren & Burgstahler, David & Kaya, Devrimi, 2018. "Size management by European private firms to minimize proprietary costs of disclosure," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 94-122.
    3. Leo van der Tas, 1992. "Evidence of EC financial reporting practice harmonization," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 69-104.
    4. Joos, P & Lang, M, 1994. "The Effects Of Accounting Diversity - Evidence From The European-Union," Journal of Accounting Research, Wiley Blackwell, vol. 32, pages 141-168.
    5. Axel Haller, 2002. "Financial accounting developments in the European Union: past events and future prospects," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 153-190.
    6. K. Van Hulle, 1992. "Harmonization of accounting standards A view from the European community," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 161-172.
    7. Per Thorell & Geoffrey Whittington, 1994. "The harmonization of accounting within the EU," European Accounting Review, Taylor & Francis Journals, vol. 3(2), pages 215-240.
    8. Daniel Tschopp & Ronald Huefner, 2015. "Comparing the Evolution of CSR Reporting to that of Financial Reporting," Journal of Business Ethics, Springer, vol. 127(3), pages 565-577, March.
    9. Karel Van Hulle, 1997. "The true and fair view override in the European Accounting Directives," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 711-720.
    10. Neil Garrod & Isabel Sieringhaus, 1995. "European Union accounting harmonization," European Accounting Review, Taylor & Francis Journals, vol. 4(1), pages 155-164.
    11. Jose Luis Lopez Combarros, 2000. "Accounting and financial audit harmonization in the European Union," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 643-654.
    12. Yuxiang Zhong & Wanli Li, 2017. "Accounting Conservatism: A Literature Review," Australian Accounting Review, CPA Australia, vol. 27(2), pages 195-213, June.
    13. Dieter Ordelheide, 1993. "True and fair view," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 81-90.
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    More about this item

    Keywords

    Rechnungslegung; Europa; Richtlinie; Wahlrechte; Mitgliedsstaaten; konservativ; progressiv; informativ; restriktiv; Geschichte;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • N44 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Europe: 1913-

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