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Accounting, Business & Financial History Volume 15, 2005 - Issue 3: Accounting History in the German Language Arena
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Original Articles

Differential reporting in Germany – A historical analysis

Brigitte EierleUniversity of Regensburg, Regensburg, Germany
Pages 279-315 | Published online: 17 Feb 2007

Citations (30)

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Roberto Di Pietra, Lisa Evans, Jérôme Chevy, Maurizio Cisi, Brigitte Eierle, Robin Jarvis & On Behalf Of The European Accounting Association's Financial Reporting Standards Committee. (2008) Comment on the IASB's Exposure Draft ‘IFRS for Small and Medium-Sized Entities’1 . Accounting in Europe 5:1, pages 27-47.
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Malcolm Anderson. (2006) Accounting History Publications 2005. Accounting, Business & Financial History 16:3, pages 457-462.
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Articles from other publishers (28)

Laivi Laidroo, Merle Küttim, Kirsti Rumma, Paavo Siimann & Mari Avarmaa. (2023) Mandatory annual report filings of private companies – why late or missing?. Baltic Journal of Management.
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Frederic Steinfeld. (2023) De-coding the image of the firm: secret reserves and internal financing in the German chemical industry, c . 1890–1916 . Financial History Review, pages 1-16.
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Ibrahim Mohammed Umar, Hasri Mustafa, Wai Yeng Lau & Shafie Sidek. (2022) Ninety-three years of agricultural accounting studies in Scopus journals: a bibliometric analysis from 1923 to 2020. Journal of Accounting in Emerging Economies 12:5, pages 741-760.
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Yasmine Chahed. (2020) Words and Numbers: Financialization and Accounting Standard Setting in the United Kingdom. Contemporary Accounting Research 38:1, pages 302-337.
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Kees Camfferman & Dominic Detzen. (2018) “Forging accounting principles” in France, Germany, Japan, and China: A comparative review. Accounting History 23:4, pages 448-486.
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Andreas Weik, Brigitte Eierle & Hannu Ojala. (2018) What drives voluntary audit adoption in small German companies?. International Journal of Auditing 22:3, pages 503-521.
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Michael Brandau, Christoph Endenich, Robert Luther & Rouven Trapp. (2016) Separation – integration – and now …? A historical perspective on the relationship between German management accounting and financial accounting. Accounting History 22:1, pages 67-91.
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Rolf Uwe Fülbier & Malte Klein. (2015) Balancing past and present: The impact of accounting internationalisation on German accounting regulations. Accounting History 20:3, pages 342-374.
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Zekeriya Demir & Aysun Aktas. (2015) The Development of Financial Reporting and the International Integration Studies in Turkey. Procedia Economics and Finance 23, pages 1321-1339.
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Sara TruccoSara Trucco. 2015. Financial Accounting. Financial Accounting 41 64 .
Laura Girella. (2014) Regulating through the "Logic of Appropriateness" and the "Rhetoric of the Expert": The Role of Consultants in the Case of Intangibles Reporting in Germany. FINANCIAL REPORTING:3, pages 75-109.
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Sebastian Hoffmann & Dominic Detzen. (2013) The regulation of asset valuation in Germany. Accounting History 18:3, pages 367-389.
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. 2012. Globalization and Contextual Factors in Accounting: The Case of Germany. Globalization and Contextual Factors in Accounting: The Case of Germany 163 196 .
Eva Heidhues & Chris Patel. 2012. Globalization and Contextual Factors in Accounting: The Case of Germany. Globalization and Contextual Factors in Accounting: The Case of Germany 43 74 .
Eva Heidhues & Chris Patel. 2012. Globalization and Contextual Factors in Accounting: The Case of Germany. Globalization and Contextual Factors in Accounting: The Case of Germany 17 42 .
Tim-Frederik Oehr & Jochen Zimmermann. (2012) Accounting and the welfare state: The missing link. Critical Perspectives on Accounting 23:2, pages 134-152.
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Hansrudi Lenz. 2012. Creative Accounting, Fraud and International Accounting Scandals. Creative Accounting, Fraud and International Accounting Scandals 185 210 .
Jiří Strouhal, Marie Paseková & Libuše Müllerová. (2011) Comparative Analysis of Czech Accounting with International Regulation from SMEs Perspective. European Financial and Accounting Journal 6:1, pages 39-59.
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Eva Heidhues & Chris Patel. (2011) A critique of Gray's framework on accounting values using Germany as a case study. Critical Perspectives on Accounting 22:3, pages 273-287.
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Rolf Uwe Fülbier & Manuel Weller. (2017) A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis. Schmalenbach Business Review 63:1, pages 2-33.
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Andreas Hellmann, Hector Perera & Chris Patel. (2010) Contextual issues of the convergence of International Financial Reporting Standards: The case of Germany. Advances in Accounting 26:1, pages 108-116.
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Brigitte Eierle. (2008) Filing Practice of Small and Medium-sized Companies. International Small Business Journal: Researching Entrepreneurship 26:4, pages 491-528.
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Jeffrey Fear & Christopher Kobrak. (2011) Diverging Paths: Accounting for Corporate Governance in America and Germany. Business History Review 80:1, pages 1-48.
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Matthias Breuer, Katharina Hombach & Maximilian A. MMller. (2015) The Effect of Financial Reporting Regulation on Arm's Length Contracting. SSRN Electronic Journal.
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Michele Bertoni & Bruno De Rosa. (2013) An Analysis of the Possible Effects of the Introduction of IFRS for Small and Medium-Sized Entities. SSRN Electronic Journal.
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Rolf Uwe Fuelbier, Malte Klein, Yuri Biondi, Jonathan C. Glover, Nicole Thorne Jenkins, Bjorn N. Jorgensen, John Lacey, Paul Munter, Eiko Tsujiyama, T. Jeffrey Wilks & Roman L. Weil. (2012) Financial Accounting and Reporting in Germany: A Case Study on German Accounting Tradition and Experiences with the IFRS Adoption. SSRN Electronic Journal.
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Michele Bertoni & Bruno De Rosa. (2010) The Evolution of Financial Reporting for Private Entities in the European Union. SSRN Electronic Journal.
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Tim-Frederik Oehr & Jochen Zimmermann. (2009) Accounting and the Welfare-State: The Missing Link. SSRN Electronic Journal.
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