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An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in G ermany

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  • Ann Tarca
  • Richard D. Morris
  • Melissa Moy

Abstract

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Suggested Citation

  • Ann Tarca & Richard D. Morris & Melissa Moy, 2013. "An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in G ermany," Abacus, Accounting Foundation, University of Sydney, vol. 49(1), pages 74-98, March.
    • Handle: RePEc:bla:abacus:v:49:y:2013:i:1:p:74-98
    DOI: 10.1111/abac.2013.49.issue-1
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    Citations

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    Cited by:

    1. Atanasko Atanasovski, 2013. "Determinants Of Financial Reporting Quality For Listed Entities In Macedonia: Evidence From Fair Value Accounting," Journal Articles, Center For Economic Analyses, pages 23-36, December.
    2. Annshirley Aba Afful & Michael Kofi Asare & Raymond Benjamin Afful, 2016. "Optimising a bank's credit portfolio," International Journal of Applied Management Science, Inderscience Enterprises Ltd, vol. 8(1), pages 68-82.
    3. Ioannis Gasteratos & Michael Karamalis & Andreas Koutoupis & Ioannis Filos, 2016. "Earnings Management in Greece: A Case Study in Construction Sector Using Jones Model," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 3-16.
    4. Florian Kiy & Theresa Zick, 2020. "Effects of declining bank health on borrowers’ earnings quality: evidence from the European sovereign debt crisis," Journal of Business Economics, Springer, vol. 90(4), pages 615-673, May.
    5. Nobes, Christopher & Stadler, Christian, 2013. "How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 573-595.
    6. Nobes, Christopher & Stadler, Christian, 2018. "Investigating international differences in financial reporting: Data problems and some proposed solutions," The British Accounting Review, Elsevier, vol. 50(6), pages 602-614.
    7. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    8. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.

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