... some cases of segment reporting practice where compliance is at least questionable. Both findings are of interest to standard-setters and regulators. Originality/value – The paper provides new insights into the effects of IFRS 8’s adoption in Germany and thus contributes to the post...

... Emerald Group Publishing Limited 2014 Germany Spain Economic crisis Management accounting change Comparative management accounting The present state of the global economy has been strongly influenced and shaped by the economic and financial crisis [1] that began in 2008 in the USA...

... situation in Germany will be summarised in Section 2. Section 3.1 will then evaluate the representativeness of the survey conducted for this report, as well as the participants' IFRS know‐how. In addition to the examination of the three propositions outlined above (Section 3.2b), Section 3.2a will first...

..., the IÖW/future‐Ranking evaluates the content and communicative quality of sustainability and CR reports of Germany's 150 largest companies. The project provides a platform where stakeholder expectations concerning corporate responsibility and transparency are synthesised into a comprehensive catalogue...