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

Keyphrases

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

Economics, Econometrics and Finance

• Accounting Standards 100%
• Corporate Governance 25%
• Financial Statement 25%
• IFRS 50%
• Investors 25%