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Proprietary versus Nonproprietary Disclosures: Evidence from Germany

Christian Leuz

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0007
Subject:
Economics and Finance, Financial Economics

Discretionary disclosure theory suggests that proprietary costs are an important reason why firms often withhold material information, but empirically testing this hypothesis has proven to be ... More


The IASB’s Vexed Relation with Europe

Kees Camfferman and Stephen A. Zeff

in Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001–2011

Published in print:
2015
Published Online:
June 2015
ISBN:
9780199646319
eISBN:
9780191800719
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199646319.003.0009
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

The EU’s commitment to IFRSs was confirmed with the actual adoption of the standards in practice, beginning in 2005. The European Commission encouraged other jurisdictions to adopt or converge with ... More


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