International Financial Reporting

Sidney J. Gray · Linda Campbell · J. C. Shaw

59 citations0/0 files storedPalgrave Macmillan UK eBooks

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

Abstract

Die Internationale Rechnungslegung ("International Financial Reporting") unterliegt seit Beginn des neuen Jahrtausends einer Reihe von bedeutenden Veränderungen - allen voran die Etablierung der International Financial Reporting Standards (IFRS) als die heute weltweit dominierenden Rechnungslegungsstandards. Gegenstand dieser Dissertation ist es, die ökonomischen Implikationen von drei zentralen Änderungen in der Internationalen Rechnungslegung herauszuarbeiten: 1) Einführung von IFRS für die Konzernabschlüsse kapitalmarktorientierter Unternehmen in Europa 2) Pflicht zur Etablierung von effektiven Enforcement-Systemen (am Beispiel Deutschland) 3) Umsetzung der Transparenzrichtlinie hinsichtlich Zwischenberichterstattung in den einzelnen Mitgliedstaaten der Europäischen Union

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