International Financial Reporting Standards (IFRS) are gaining importance daily. With more than 100 countries having adopted these standards and the finance ministers of G20 nations calling for global convergence of accounting standards, a substantial need has emerged to learn a…
"Prudent, verifiable, and timely corporate accounting is a bedrock of our modern capitalist system. In recent years, however, the rules that govern corporate accounting have been subtly changed in ways that compromise these core principles, to the detriment of the economy at lar…
by Link, Michael, Coenenberg, Adolf Gerhard, Haller, Axel, Schultze, Wolfgang, Assel, Maria, Blab, Daniel M., Durchschein, Christoph, Faiß, Julian, Groß, Tobias, Herb, Wolfgang, Landis, Cristina, Manthei-Geh, Christina, Oswald, Tobias, Schabert, Bettina
Aus den beträchtlichen Reaktionen des Kapitalmarkts auf Veränderungen der Umsatzerlöse von Unternehmen ergibt sich - auch aus ökonomischer Sicht - die Forderung, die einschlägigen Rechnungslegungsnormen manipulationsresistent zu gestalten. Christian Herold untersucht, unter welc…
