IDEAS home Printed from
   My bibliography  Save this article

Ordnungspolitische Wirkungen des elektronischen Bundesanzeigers und einer Einführung der internationalen Rechnungslegung für nicht kapitalmarktorientierte Unternehmen (IFRS for SMEs)


  • Grottke Markus

    () (Universität Passau, Lehrstuhl für Betriebswirtschaftslehre, Innstraße 27, 94032 Passau)


Currently, widespread discussions take place in the European Union whether to adopt IFRS for SMEs as a common accounting system for not public accountable entities. Also an analysis is given about the impact of the introduction of the Electronic Federal Gazette. The contribution chose the methodical approach of an interview survey with executives from 15 nonpublic accountable entities in order to explore the practical consequences of the vast amount of information which has to be provided by the notes of this accounting system. The interviews reveal that an adoption has consequences which need to be discussed from the viewpoint of regulatory policy and also that it would probably imply highly dysfunctional repercussions for not public accountable entities.

Suggested Citation

  • Grottke Markus, 2011. "Ordnungspolitische Wirkungen des elektronischen Bundesanzeigers und einer Einführung der internationalen Rechnungslegung für nicht kapitalmarktorientierte Unternehmen (IFRS for SMEs)," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 60(3), pages 285-314, December.
  • Handle: RePEc:lus:zwipol:v:60:y:2011:i:3:p:285-314

    Download full text from publisher

    File URL:
    Download Restriction: For access to full text, subscription to the journal or payment for the individual article is required.

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    1. Littlechild, S.C., 0. "Mobile termination charges: Calling Party Pays versus Receiving Party Pays," Telecommunications Policy, Elsevier, vol. 30(5-6), pages 242-277, June.
    2. Christos Genakos & Tommaso Valletti, 2011. "Testing The “Waterbed” Effect In Mobile Telephony," Journal of the European Economic Association, European Economic Association, vol. 9(6), pages 1114-1142, December.
    3. Patrice Geoffron & Haobo Wang, 2008. "What is the mobile termination regime for the asymmetric firms with a calling club effect?," International Journal of Management and Network Economics, Inderscience Enterprises Ltd, vol. 1(1), pages 58-79.
    4. Wright, Julian, 2002. "Access Pricing under Competition: An Application to Cellular Networks," Journal of Industrial Economics, Wiley Blackwell, vol. 50(3), pages 289-315, September.
    5. Daniel Birke & G. Swann, 2006. "Network effects and the choice of mobile phone operator," Journal of Evolutionary Economics, Springer, vol. 16(1), pages 65-84, April.
    6. Anja Lambrecht & Katja Seim & Bernd Skiera, 2007. "Does Uncertainty Matter? Consumer Behavior Under Three-Part Tariffs," Marketing Science, INFORMS, vol. 26(5), pages 698-710, 09-10.
    7. Gabrielsen, Tommy Staahl & Vagstad, Steinar, 2008. "Why is on-net traffic cheaper than off-net traffic Access markup as a collusive device," European Economic Review, Elsevier, vol. 52(1), pages 99-115, January.
    8. Gruber,Harald, 2005. "The Economics of Mobile Telecommunications," Cambridge Books, Cambridge University Press, number 9780521843270, March.
    9. Armstrong, M., 1996. "Network interconnection," Discussion Paper Series In Economics And Econometrics 9625, Economics Division, School of Social Sciences, University of Southampton.
    10. Clemente, Jesus & Montanes, Antonio & Reyes, Marcelo, 1998. "Testing for a unit root in variables with a double change in the mean," Economics Letters, Elsevier, vol. 59(2), pages 175-182, May.
    11. repec:dau:papers:123456789/79 is not listed on IDEAS
    12. Bolle Friedel & Heimel Jana, 2005. "A Fallacy of Dominant Price Vectors in Network Industries," Review of Network Economics, De Gruyter, vol. 4(3), pages 1-8, September.
    13. Paolo Lupi & Fabio M. Manenti, 2009. "Traffic Management In Wholesale International Roaming: Towards A More Efficient Market? ," Bulletin of Economic Research, Wiley Blackwell, vol. 61(4), pages 379-407, October.
    14. Lukasz Grzybowski, 2005. "Regulation of Mobile Telephony across the European Union: An Empirical Analysis," Journal of Regulatory Economics, Springer, vol. 28(1), pages 47-67, July.
    Full references (including those not matched with items on IDEAS)

    More about this item


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lus:zwipol:v:60:y:2011:i:3:p:285-314. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Peter Golla). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.