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European Accounting Review Volume 9, 2000 - Issue 4
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Original Articles

Financial reporting enforcement mechanisms as an element of corporate governance in Germany and reflections on their further development

Klaus-Peter Naumann
Pages 655-672 | Published online: 10 Nov 2010

Citations (6)

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Read on this site (1)

Axel Haller. (2002) Financial accounting developments in the European Union: past events and future prospects. European Accounting Review 11:1, pages 153-190.
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Articles from other publishers (5)

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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Nerissa C. Brown, Christiane Pott & Andreas Wömpener. (2014) The effect of internal control and risk management regulation on earnings quality: Evidence from Germany. Journal of Accounting and Public Policy 33:1, pages 1-31.
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Jürgen Ernstberger & Oliver Vogler. (2008) Analyzing the German accounting triad — “Accounting Premium” for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP?. The International Journal of Accounting 43:4, pages 339-386.
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Nerissa C. Brown, Christiane Pott & Andreas Wömpener. (2012) The Effect of Internal Control and Risk Management Regulation on Earnings Quality: Evidence from Germany. SSRN Electronic Journal.
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Christian Leuz & Jens W�stemann. (2003) The Role of Accounting in the German Financial System. SSRN Electronic Journal.
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