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Keywords: Germany
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Journal Articles
International Journal of Accounting and Information Management (2018) 26 (2): 272–290.
Published: 08 May 2018
...Abbie Daly Purpose This study aims to investigate how holding public subsidiaries affects the information environment of consolidated entities in Germany. Design/methodology/approach The sample consists of German consolidated entities that are traded on major German stock exchanges over...
Journal Articles
International Journal of Accounting and Information Management (2013) 21 (3): 192–208.
Published: 26 July 2013
...Li Li Eng; Jing Lin Purpose This paper aims to compare the quality of financial reporting (or accounting quality) of firms cross‐listed in Germany and the United Kingdom relative to domestic firms that are not cross‐listed in Germany and the United Kingdom. Design/methodology/approach...
Journal Articles
International Journal of Accounting and Information Management (2010) 18 (3): 220–236.
Published: 21 September 2010
... Sales forecasting Accuracy Accounting Automotive industry Sales Germany A large proportion of accounting information is based on or derived from forecasts. In financial accounting, the widespread adoption of international accounting standards (IAS/IFRS) has increased the need for planning...
