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European Accounting Review Volume 21, 2012 - Issue 2
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Symposium on Enforcement of Accounting Standards

Enforcement of Accounting Standards in Europe: Capital-Market-Based Evidence for the Two-Tier Mechanism in Germany

Jörg-Markus Hitz Georg-August-Universität Göttingen, GermanyCorrespondence[email protected]
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Jürgen Ernstberger Ruhr-Universität Bochum, GermanyView further author information
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Michael Stich Ruhr-Universität Bochum, GermanyView further author information
Pages 253-281 | Received 01 Jul 2009, Accepted 01 Oct 2011, Published online: 21 Feb 2012

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Geraroid O Cualain & Vincent Tawiah. (2023) Review of IFRS consequences in Europe: An enforcement perspective. Cogent Business & Management 10:1.
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Kay Blaufus, Jonathan Bob, Philipp E. Otto & Nadja Wolf. (2017) The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation. European Accounting Review 26:3, pages 561-580.
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Martin Glaum, Peter Schmidt, Donna L. Street & Silvia Vogel. (2013) Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. Accounting and Business Research 43:3, pages 163-204.
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Ulf Brüggemann, Jörg-Markus Hitz & Thorsten Sellhorn. (2013) Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. European Accounting Review 22:1, pages 1-37.
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Christopher Nobes. (2013) The continued survival of international differences under IFRS. Accounting and Business Research 43:2, pages 83-111.
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