The effects of accounting standards on the financial reporting properties of private firms: evidence from the German Accounting Law Modernization Act
Abstract This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted, several accounting rules were transferred from IF...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Springer
2017-08-01
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| Series: | Business Research |
| Subjects: | |
| Online Access: | http://link.springer.com/article/10.1007/s40685-017-0051-1 |