Analyzing the German accounting triad — “Accounting Premium” for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP?

The International Journal of Accounting - Tập 43 - Trang 339-386 - 2008
Jürgen Ernstberger1, Oliver Vogler1
1University of Regensburg, Universitätsstraße 31, D-93053 Regensburg, Germany