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Relevant bibliographies by topics / Accounting – Standards – Germany

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Academic literature on the topic 'Accounting – Standards – Germany'

Author: Grafiati

Published: 10 December 2022

Last updated: 31 July 2025

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Journal articles on the topic "Accounting – Standards – Germany"

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Muhamad, Kawa W., Subhi M. Saleh, and Kees van Paridon. "Impact of Changes in Accounting Standards on Earnings Management." Koya University Journal of Humanities and Social Sciences 2, no. 2 (2020): 166–75. http://dx.doi.org/10.14500/kujhss.v2n2y2019.pp166-175.

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This study considers the question whether the changes in Accounting Standards has led to companies making less use of earnings management. The paper is an attempt to investigate whether the application of high quality standards like International Financial Reporting Standards (IFRS) is related to high financial reporting quality. This study addresses this issue empirically. Furthermore, this research examines whether German companies that have applied IFRS have less earnings management compared to German companies that report according to the German Generally Accepted Accounting Principles (GG

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Antonenko, Nadiia. "COMPARATIVE CHARACTERISTICS OF DOMESTIC AND FOREIGN ACCOUNTING SYSTEMS ON THE EXAMPLE OF GERMANY." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 22(50) (2021): 76–80. http://dx.doi.org/10.25264/2311-5149-2021-22(50)-76-80.

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The purpose of the article is to study the experience of reflecting accounting processes in the documents of companies of the Federal Republic of Germany (Germany), which is a basic element in building a harmonized accounting system with EU countries. To achieve the above goal, the authors set a task to compare the characteristics of accounting in Germany and Ukraine, to determine the features of development and construction of a modern accounting system in Germany, to formulate practical recommendations for improving accounting processes in Ukraine. The object of research is the process of ac

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Cussatt, Marc, Li Huang, and Troy J. Pollard. "Accounting Quality under U.S. GAAP versus IFRS: The Case of Germany." Journal of International Accounting Research 17, no. 3 (2018): 21–41. http://dx.doi.org/10.2308/jiar-51997.

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ABSTRACT This study examines whether accounting quality changed for a diverse set of German firms that were required to switch accounting standards from U.S. Generally Accepted Accounting Principles (U.S. GAAP) to International Financial Reporting Standards (IFRS) (MANDATORY sample). Additionally, we utilize a control sample of German firms that report using IFRS during the entire sample period (CONTROL sample). In both the MANDATORY and CONTROL samples, we find evidence of decreased conditional conservatism, increased value relevance of earnings, and smoother earnings surrounding the mandator

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Liu, Chunhui, Chun Yip Yuen, Lee J. Yao (posthumously), and Siew H. Chan. "Differences in earnings management between firms using US GAAP and IAS/IFRS." Review of Accounting and Finance 13, no. 2 (2014): 134–55. http://dx.doi.org/10.1108/raf-10-2012-0098.

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Purpose – The purpose of this paper is to examine whether the relatively rules-based US Generally Accepted Accounting Principles (GAAP) and the more principles-based International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) provide different opportunities for earnings management (EM). Such an examination is critical as the world moves toward principles-based standards. Design/methodology/approach – Financial information for the fiscal years 1999-2004 from the annual reports of firms listed under the Prime Standard on the Germany Frankfurt Stock Exchange is analy

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Natalia, Selivanova, and Tovkan Daria. "Investigation of the system of accounting and taxation of salary in Ukraine and Germany." ECONOMICS: time realities 6, no. 34 (2017): 44–52. https://doi.org/10.5281/zenodo.1311067.

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The article outlines the views of Ukrainian and foreign scholars on the definition of the term "wages". The comparison of the structure of the chart of accounts in Ukraine and Germany is given, classes are shown on which the salary is taken into account. Comparisons of national and international accounting standards (standards) are considered. The peculiarities of the taxation of wages are studied, namely: a list of taxes and fees with their rates, which are collected from citizens of Ukraine and Germany in the calculation of wages, is given. A conclusion was made on the investigatio

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Colbe, Walther Busse von. "Relationships between financial accounting research, standards setting and practice in Germany." European Accounting Review 1, no. 1 (1992): 27–38. http://dx.doi.org/10.1080/09638189200000002.

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Patel, Chirag B. "Investor Perception of the International Accounting Standards Quality: Inferences from Germany." CFA Digest 42, no. 3 (2012): 85–87. http://dx.doi.org/10.2469/dig.v42.n3.74.

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Elston, Julie Ann, and J. Jimmy Yang. "Venture capital, ownership structure, accounting standards and IPO underpricing: Evidence from Germany." Journal of Economics and Business 62, no. 6 (2010): 517–36. http://dx.doi.org/10.1016/j.jeconbus.2010.08.003.

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Hung, Mingyi, and K. R. Subramanyam. "Financial statement effects of adopting international accounting standards: the case of Germany." Review of Accounting Studies 12, no. 4 (2007): 623–57. http://dx.doi.org/10.1007/s11142-007-9049-9.

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Borshch, Maksym. "Legal mechanisms for improving the efficiency of accounting in the social security sector: Analysis of the regulatory environment and recommendations for improvement." Law. Human. Environment 15, no. 3 (2024): 9–30. https://doi.org/10.31548/law/3.2024.09.

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The purpose of this study was to analyse legal accounting instruments, with a focus on the social security sector, by identifying and assessing the key problems affecting the effectiveness of their use. The study analysed Ukrainian legislation governing accounting and taxation and compared it with the legal systems of Germany, the UK, and the US. The study examined the harmonisation of national standards with international ones, specifically focusing on the challenges faced by small and medium-sized enterprises due to inadequate government support and the inconsistency of tax legislation with

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Dissertations / Theses on the topic "Accounting – Standards – Germany"

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Strohmenger, Manuel [Verfasser], Hansrudi [Gutachter] Lenz, and Andrea [Gutachter] Szczesny. "Three Essays on the Enforcement of Accounting Standards in Germany / Manuel Strohmenger. Gutachter: Hansrudi Lenz ; Andrea Szczesny." Würzburg : Universität Würzburg, 2014. http://d-nb.info/1102825859/34.

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Kontopoulos, George S. "The Value Relevance of Accounting Information in the UK, the Netherlands, Germany and France : Effects Arising from the Adoption of International Financial Reporting Standards." Thesis, City University London, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.511780.

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Hoffmann, Sebastian. "Lobbying im Rahmen der Entstehung von Rechnungslegungsnormen." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2011. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-65369.

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Typischerweise entstehen Rechnungslegungsnormen im Rahmen eines politischen Prozesse, gleich, ob dieser parlamentarisch oder privatrechtlich organisiert ist. Daher sieht sich der Normentstehungsprozess regelmäßig Lobbyingaktivitäten diverser Interessengruppen ausgesetzt. Die vorliegende Arbeit undersucht in vier Manuskripten verschiedenste Bereiche der Entstehung von Rechnungslegungsnormen, sowohl im Rahmen parlamentarischer wie auch privatrechtlicher Regulierungsstrukturen. Manuskript A. bereitet den theoretischen Hintergrund des Rechnungslegungslobbying auf und identifiziert thematische wie

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Strohmenger, Manuel. "Three Essays on the Enforcement of Accounting Standards in Germany." Doctoral thesis, 2014. https://nbn-resolving.org/urn:nbn:de:bvb:20-opus-97707.

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The dissertation at hand focuses on the enforcement of accounting standards in Germany. The legal basis of the external enforcement of accounting standards in Germany was created by the „Bilanzkontrollgesetz” (Financial Reporting Enforcement Act) at the end of 2004. An enforcement mechanism was installed to enforce accounting standard compliance by regular reviews of disclosed financial statements. The system was established as implementation of EU guidelines. Since 2005, International Financial Reporting Standards (IFRS) shall be applied for consolidated financial statement of firms listed on

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Elbakry, A. E., J. C. Nwachukwu, H. A. Abdou, and Tamer Elshandidy. "Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK." 2016. http://hdl.handle.net/10454/12684.

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yes<br>This paper uses panel cointegration with a corresponding vector error correction model (VECM) to investigate the changes in the value relevance of accounting information before and after the mandatory adoption of IFRS in Germany and the UK under three different valuation models. First, a basic Ohlson model, where our results indicate that despite the value relevance of the book values of equity has declined, it has been replaced by the increasing prominence of earnings in both Germany and the UK after the switch to the IFRS. Second, a modified model, which shows that the incremental val

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Raderschall, Petra. "Europäische Rechnungslegungsharmonisierung: Vergleichende Analyse zwischen Finnland und Deutschland." Doctoral thesis, 2003. http://hdl.handle.net/11858/00-1735-0000-0006-AFD7-D.

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Laux, Andreas. "Valuation of non-cash contributions in the German start-up balance sheet according to the German Commercial Code, Austrian Commercial Code and International Financial Accounting Standards." Doctoral thesis, 2014. http://www.nusl.cz/ntk/nusl-425106.

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The current economic crisis shows that the valuation of assets is an important subject for our global economy because reserves help a company to better with-stand a crisis. The valuation of assets should therefore be perfected as soon as a company is established. How non-cash contributions are valued in the start-up balance sheet has long-term consequences for future balance sheets and profit and loss accounts. There is a loophole in the valuation of non-cash contributions in Germany as the §§ 242 I, 253 I, 255 I HGB (German Commercial Code) are only to be applied by analogy. When comparing th

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Books on the topic "Accounting – Standards – Germany"

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Nobes, Christopher. Accounting comparisons: UK, Netherlands, France & Germany. Accountancy Books, 1996.

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White, John Joseph. A comparison of the relative value relevance of accounting earnings and book values in Germany, Japan and the U.S. UMI Dissertation Services, 2002.

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Möller, Manuela. Abschlussprüfer und Börseneinführungspublizität: Eine empirische Untersuchung zur Beurteilung der Qualität von Wirtschaftsprüfungsleistungen auf der Basis eines Bewertungsmodells der Publizitätsgüte. Lang, 2005.

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Reisloh, Christian. Influence of national culture on IFRS practice: An empirical study in France, Germany and the United Kingdom. Peter Lang, 2011.

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Tafelmeier, Robert. Markenbilanzierung und Markenbewertung: Analyse und Eignung von Markenbewertungsverfahren in Hinblick auf die bilanzielle Behandlung von Marken nach HGB und IAS/IFRS. Lang, 2009.

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Selchert, F. W. Internationale Rechnungslegung: Der Jahresabschluss nach HGB, IAS und US GAAP. 2nd ed. R. Oldenbourg, 1999.

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Küting, Ulrich. Rückstellungsbilanzierung nach HGB und IFRS: Normendeskription und empirische Analysen zur deutschen und internationalen Bilanzierungspraxis. P. Lang, 2011.

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Detert, Karsten. Bilanzpolitisches Verhalten bei der Umstellung der Rechnungslegung von HGB auf IFRS: Eine empirische Untersuchung deutscher Unternehmen. Peter Lang International Academic Publishers, 2008.

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Reisloh, Christian. Influence of national culture on IFRS practice: An empirical study in France, Germany and the United Kingdom. Peter Lang, 2011.

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Borchert, Marcus. Die Sicherung von Wechselkursrisiken in der Rechnungslegung nach deutschem Handelsrecht und International Financial Reporting Standards (IFRS): Darstellung und Zweckmässigkeitsanalyse. Peter Lang, 2006.

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Book chapters on the topic "Accounting – Standards – Germany"

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Baetge, Jörg, Alois Panzer, and Alexander Flügel. "Germany. German Accounting and IFRS: Limitations in the Convergence Potential of German National Accounting Standards Towards International Accounting Standards." In IFRS in a Global World. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-28225-1_19.

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Färber, Gisela. "Public Finance." In Public Administration in Germany. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-53697-8_14.

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AbstractThis chapter gives an overview of public finance in Germany. In the first part, it describes the process of public budgeting, the main principles, and the budget cycle. Finally, it reports on budget reforms. Subsequently, it delivers information on the volume and structure of expenditure and revenue, the latter with a special focus on the tax system, the system of multilevel tax distribution among the levels of government and on public debt. The chapter refers also to the legal framework for public budgeting and accounting standards that differ between the levels of the Federation and

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Gebhardt, Günther, and Aaron Heilmann. "Compliance with German and International Accounting Standards in Germany: Evidence from Cash Flow Statements." In The Economics and Politics of Accounting. Oxford University Press, 2004. http://dx.doi.org/10.1093/0199260621.003.0009.

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Büthe, Tim, and Walter Mattli. "Private Regulators in Global Financial Markets." In The New Global Rulers. Princeton University Press, 2011. http://dx.doi.org/10.23943/princeton/9780691144795.003.0004.

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This chapter examines the role of private regulators in global financial markets, with particular emphasis on institutional structure and complementarity in accounting regulation. It first provides an overview of how the International Accounting Standards Board (IASB) became the focal institution for setting financial reporting standards at the international level before discussing the institutional structures of IASB and corresponding institutions at the domestic level in the United States and in three European countries: Germany, France, and the United Kingdom (as well as pertinent European

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Büthe, Tim, and Walter Mattli. "The Politics of Setting Standards for Financial Reporting." In The New Global Rulers. Princeton University Press, 2011. http://dx.doi.org/10.23943/princeton/9780691144795.003.0005.

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This chapter examines the political dimensions of setting standards for global financial reporting. Drawing on the results of an international business survey, conducted among hundreds of chief financial officers and other senior financial managers of companies listed on the main stock exchanges in France, Germany, the United Kingdom, and the United States, the chapter asks whether institutional fragmentation of accounting governance in Europe impedes the effective aggregation of European interests and their projection onto the international stage, while the close institutional fit between the

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"Review of practical implementation issues of International financial reporting standards: Case study of Germany." In International Accounting and Reporting Issues. UN, 2008. http://dx.doi.org/10.18356/125976fb-en.

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Jorge, Susana, and Josette Caruana. "The IPSASB’s conceptual framework and views on selected national frameworks." In European Public Sector Accounting. Imprensa da Universidade de Coimbra, 2023. http://dx.doi.org/10.14195/978-989-26-2464-8_7.

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This chapter is about conceptual frameworks in public sector accounting. While particularly taking the IPSASB’s conceptual framework as a reference, the chapter also offers brief views on selected national frameworks from a group of European countries – namely the UK, Finland, Austria, Germany and Portugal – as illustrative examples of how conceptual frameworks can approximate or diverge from that of the IPSASB. The explanations enable an understanding of the role of a conceptual framework underlying public sector accounting standards, as well as the main issues normally included in it.

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Nnadi, Matthias, and Sailesh Tanna. "IFRS Adoption in the EU and the Challenge of Nomenclature Evidence from the UK, France, and Germany." In Advances in Finance, Accounting, and Economics. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9876-5.ch007.

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Since the adoption of International Financial Reporting Standards (IFRS) and the subsequent directive by the European Union (EU), all companies operating in the EU are required to report their consolidated financial statements in line with the IFRS. This study examines the consolidated financial statements of the top 170 listed companies in three major EU stock exchanges (UK, France and Germany) and uncovered a disparity in the use of common nomenclatures. The findings reveal that the inconsistencies in the application of terminologies such as statement of financial position instead of balance

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Matthes, Linda, and Katalin Dióssi. "Financial and Accounting Issues in Sustainable Economic Decisions – Direct Tax Law Comparison Between Hungary and Germany." In Fenntarthatósági átmenet – innovációs ökoszisztémák – digitális megoldások: Konferenciakötet. Soproni Egyetem Kiadó, 2025. https://doi.org/10.35511/978-963-334-550-4-s6-5.

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Taxes are used to finance the state budget. Subjects in the legal framework obliged to pay taxes and are entitled to a proportionate, fair and coherent legal system. The tax liability relationship are subject to various problems, such as the scope oft the law, interpretation of content, bureaucracy e.t.c. When taxpayers act across borders, these areas of tension multiply. The first section of this document outlines the challenges facing taxpayers in Hungary and Germany. Based on this, the income and corporate tax systems are compared. The comparison of the tax systems makes it clear that the t

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"Accounting Regimes and their Effects on the German Stock Market." In Globalisation of Accounting Standards. Edward Elgar Publishing, 2007. http://dx.doi.org/10.4337/9781782542704.00018.

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Conference papers on the topic "Accounting – Standards – Germany"

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Šabić, Smajo, Alaudin Brkić, and Amna Gagula. "COMPARATIVE LEGAL ANALYSIS OF THE CONSISTENCY BETWEEN CIVIL LAW, TAX AND ACCOUNTING QUALIFICATIONS OF FINANCIAL LEASING." In Eighth International Scientific Conference Contemporary Issues in Economics, Business and Management [EBM 2024]. Faculty of Economics, Kragujevac, 2025. https://doi.org/10.46793/ebm24.357s.

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The objectives of this study are focused on a comparative legal analysis of the importance of achieving consistency between the legal, tax and accounting qualifications of financial leasing transactions within the economic and legal system of Bosnia and Herzegovina (B&H), as well as offering an assessment of the potential of transposing different economic-legal concepts and the development of relevant practices based on examples from Germany, England, and the USA. The issue of congruence between civil law and tax qualifications of financial leasing transactions presents a significant chall

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Kolpinski, von, Charleen, Alina Bläute, and Karina Cagarman. "Barriers to social impact measurement in the intersection of circular and social enterprises: A single case study from Germany." In New Business Models 2023. Maastricht University Press, 2023. http://dx.doi.org/10.26481/mup.2302.29.

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This paper presents a specific form of a sustainable business model that applies a social circular economy approach while successfully doing business. Economic returns and ecological measures can be monitored accurately, but accounting for a company’s social impact is still challenging. Therefore, this paper presents a single case study about AfB: Europe's largest non-profit IT company that remanufactures IT devices and gives jobs to people with disabilities. The AfB creates a positive ecologic impact by saving natural resources, water, and CO2 emissions, and a positive social impact by creati

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TUĞLUK, Mehmet Emin. "A COMPETITION TO FIND AN EQUAL TO THE TWELVE FOREIGN WORDS ORGANIZED BY THE ŞEHBÂL MAGAZINE (1909-1914)." In 3. International Congress of Language and Literature. Rimar Academy, 2021. http://dx.doi.org/10.47832/lan.con3-4.

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One of the important magazines of the Second Constitutional period was the magazine Şehbâl, which was published between 14 March 1909 and 14 July 1914. Political events and comments in Şehbâl magazine; culture, literature, music; painting, sculpture, architecture; health,sport; inventions and inventions, discoveries, accounting, humor, fashion, make-up, embroidery, housework; articles on many subjects such as information about new publications and selections from English, French, German and American magazines have been published. Another important feature of Şehbâl magazine is that it organize

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