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41	Finanzierung von Familiengesellschaften nach Basel II und IFRS : kautelarjuristische und betriebswirtschaftliche Betrachtung / Bettermann, Constantin. January 2009 (has links) Zugl.: Heidelberg, Universiẗat, Diss., 2009.
42	Rechnungslegung bei Strukturänderungen nach Handlungsrecht und IFRS / Roos, Benjamin. January 2009 (has links) Zugl.: Erlangen, Nürnberg, Universiẗat, Diss., 2009.
43	Harmonisierung der nationalen Rechnungslegung nach IAS, IFRS Evidenzfälle aus der Volksrepublik China Lin, Yangchun January 2009 (has links) Zugl.: Bochum, Univ., Diss., 2009
44	IFRS im Bankenaufsichtsrecht Einflüsse auf Eigenmittel, Risikopositionen und Konsolidierungsfragen Sopp, Guido January 2009 (has links) Zugl.: Saarbrücken, Univ., Diss., 2009
45	Usefulness of Financial Accounting Information in Commercial Lending : By Banks in Sweden Karilainen, Miia January 2014 (has links) Recent research has focused more on the needs and usage of accounting information in favor of its investors. Hence, there has been less attention towards creditors’ information needs. Additionally, it has been criticized that accounting information has lost its relevance to its users (Francis & Schipper 1999; Hail 2013). As Allen and Cote (2005) stated, it is hard to make any improvements to financial reporting if creditors’ decision making behavior is not well investigated. Thus, the aim of this research is to narrow the gap between studies concerning the information needs and usefulness of accounting information among creditors and investors. In addition, the companies in Sweden are financing their operation by issuing debt rather than equity, which increases the importance to consider creditors’ information needs, and how useful accounting information is to them (Billings & Morton 2002; Ewing & Bhatia 2012). The data was collected through questionnaire surveys which were sent out to the branch managers of the biggest commercial banks in Sweden. The questionnaire was mainly based on questions that used five point likert-scale. Additionally, a few open questions were included. Overall, the results of this thesis indicate the consistency with recent research. The importance of accounting information is significant, and practically all three main statements; balance sheet, income statement and cash flow statement, can be regarded to be complementary. An obvious difference is in the usage of financial statements compared to other information sources, as respondents claim to use accounting information nearly all the time when other sources were significantly less used. Financial Reporting Accounting Information Commercial Lending
46	The voluntary disclosure of accounting ratios : a survey of disclosure practices and an investigation of company characteristics associated with disclosure Watson, Anna Elizabeth January 1998 (has links) No description available. 658
47	True and fair view : an Islamic perspective Bucheery, Raja Ali M. January 2001 (has links) No description available. 658
48	IFRS im Einzelabschluss : Auswirkungen auf Massgeblichkeit und Gläubigerschutz / Winkelmann, Hans-Christian. January 2007 (has links) Zugl.: Freiberg (Sachsen), Techn. Universiẗat, Diss., 2007.
49	Formen der kapitalmarktorientierten Erfolgsrechnung eine Analyse der Performance-reporting-Projekte von FASB und IASB Volmer, Philipp B. January 2007 (has links) Zugl.: Bremen, Univ., veränd. Diss., 2007
50	Kongruenzprinzip und Rechnungslegung von Sachanlagen nach IFRS / Hüning, Michael. January 2007 (has links) (PDF) Zugl.: Berlin, Humboldt-Universiẗat, Diss., 2007.

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