The accrual anomaly under different accounting standards - Lessons learned from the German experiment

Keyphrases

• Lessons Learned 100%
• Accounting Standards 100%
• Accrual Anomaly 100%
• Germany 33%
• Financial Statements 33%
• US GAAP 33%
• Corporate Governance System 33%
• German GAAP 33%
• Accrual Accounting 33%
• Accounting Information 33%
• Accounting Information Quality 33%

Social Sciences

• German 100%
• Accounting Standard 100%
• USA 50%
• Investors 50%
• Corporate Governance 50%
• Financial Statement 50%
• Germany 50%
• Empirical evidence 50%

Economics, Econometrics and Finance

• Accounting Standards 100%
• IFRS 50%
• Investors 25%
• Financial Statement 25%
• Corporate Governance 25%
• United States of America 25%