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Some mysteries relating to the prudence principle in the Fourth Directive and in German and British law
11 references·8 citing·32 second hop
Some mysteries relating to the prudence principle in the Fourth Directive and in German and British law (1996)Some mysteries relating to the prudence p…International accounting (2024)International accountingEuropean Financial Reporting (2004)European Financial ReportingComparative International Accounting (2003)Comparative International Acc…True and fair view (1993)True and fair viewThe True and Fair View Requirement: Impact on and of the Fourth Directive (1993)The True and Fair View Requir…The Relationship of Financial and Tax Accounting in Germany: A Major Reason for Disharmony in Europe (1992)The Relationship of Financial…ACCOUNTING AND BUSINESS RESEARCH (1992)ACCOUNTING AND BUSINESS RESEA…Comparative International Accounting (1981)Comparative International Acc…The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence (1980)The Impact of International A…Objectives of financial statements (1973)Objectives of financial state…Conservatism: The Fundamental Principle of Valuation in Traditional Accounting* (1967)Conservatism: The Fundamental…Diagnosing the translation gap (2018)Diagnosing the translation gapAre We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making (2015)Are We Lost in Translation? T…A Research Note on Understandability, Readability and Translatability of IFRS (2014)A Research Note on Understand…The regulation of asset valuation in Germany (2013)The regulation of asset valua…Finding a New Corporate Tax Base after the Abolishment of the One-Book System in EU Member States (2010)Finding a New Corporate Tax B…Revenue Recognition and EU Endorsement of IFRS (2006)Revenue Recognition and EU En…Topics in accounting for impairment of fixed assets (2005)Topics in accounting for impa…The division of expert labour in the European audit market: The case of Germany (2005)The division of expert labour…Journal of business finance and accounting (1978)The true and fair view requirement in recent national implementations (2001)Accounting, auditing and corporate governance of European listed companies: EU policy developments before and after Enron (2004)Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines (2015)Financial Reporting: An Accounting Revolution. (1982)New issues in corporate finance (1988)VOLUNTARY DISCLOSURES IN AN EMERGING CAPITAL MARKET: SOME EVIDENCE FROM THE ATHENS STOCK EXCHANGE (2004)Worldwide Financial Reporting (2006)The relevance of IFRS to an emerging market: evidence from Greece (2010)The European Commission (2015)Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin (2003)Earnings management under German GAAP versus IFRS (2005)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Hofstede never studied culture (2003)Board composition, CEO duality and performance among Malaysian listed companies (2004)Accounting Conservatism and the Valuation of Accounting Numbers: Evidence on the Feltham-Ohlson (1996) Model (2000)Conservatism Research: Historical Development and Future Prospects (2009)An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative (2015)Financial disclosure levels and foreign stock exchange listing decisions (1992)Cultural Relevance of Western Accounting Systems to Developing Countries (1995)Earnings Quality in U.K. Private Firms (2004)Accounting diversity and firm valuation (1998)Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption (2006)On Researching into the Use of IFRS by Private Entities in Europe (2010)The impact of socio-economic accounting statements on the investment decision: An empirical study (1980)AN ASSESSMENT OF THE RELATIONSHIP BETWEEN US CORPORATE ENVIRONMENTAL PERFORMANCE AND DISCLOSURE (1985)Environmental disclosures in annual reports: An international perspective (1996)The use and perceived importance of annual reports by investment analysts in the Netherlands (1993)Institutional perspectives on cost allocations: integration and extension (2002)Differential reporting in Germany – A historical analysis (2005)Stock Exchange Disclosure and Market Development: An Analysis of 50 International Exchanges (2006)Putting Audit Approaches in Context: The Case of Business Risk Audits in Jordan (2009)
this work references cited by second hop

References

  • 2003Comparative International Accounting720 cited
  • 1981Comparative International Accounting672 cited
  • 1980The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence188 cited
  • 1973Objectives of financial statements123 cited
  • 1992ACCOUNTING AND BUSINESS RESEARCH114 cited
  • 1993The True and Fair View Requirement: Impact on and of the Fourth Directive113 cited
  • 1967Conservatism: The Fundamental Principle of Valuation in Traditional Accounting*112 cited
  • 2024International accounting111 cited
  • 2004European Financial Reporting99 cited
  • 1992The Relationship of Financial and Tax Accounting in Germany: A Major Reason for Disharmony in Europe79 cited
  • 1993True and fair view78 cited

Cited by

  • 2018Diagnosing the translation gap47 cited
  • 2005The division of expert labour in the European audit market: The case of Germany37 cited
  • 2015Are We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making30 cited
  • 2013The regulation of asset valuation in Germany28 cited
  • 2006

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Revenue Recognition and EU Endorsement of IFRS
26 cited
  • 2010Finding a New Corporate Tax Base after the Abolishment of the One-Book System in EU Member States20 cited
  • 2014A Research Note on Understandability, Readability and Translatability of IFRS19 cited
  • 2005Topics in accounting for impairment of fixed assets17 cited