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Original Articles

Changing from German GAAP to IFRS or US GAAP: A Survey of German Companies

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Pages 169-189 | Published online: 08 Feb 2011

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (5)

Angels Fitó, Francesc Gómez & Soledad Moya. (2012) Choices in IFRS Adoption in Spain: Determinants and Consequences. Accounting in Europe 9:1, pages 61-83.
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Erlend Kvaal & Christopher Nobes. (2012) IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice. European Accounting Review 21:2, pages 343-371.
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Maria Gee, Axel Haller & Christopher Nobes. (2010) The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK. Accounting in Europe 7:1, pages 97-122.
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Christopher Nobes. (2006) The survival of international differences under IFRS: towards a research agenda. Accounting and Business Research 36:3, pages 233-245.
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Articles from other publishers (21)

Nikolaos Iason Koufodontis, Stella Zounta & Maria Papagiouvanni. (2021) Impact assessment of contemporary international and national accounting standards adoption: evidence from Greek hotels. Property Management 39:5, pages 670-685.
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Martin Schmidt. 2017. Advances in Management Accounting. Advances in Management Accounting 155 189 .
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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Arshad Ali, Saeed Akbar, Phillip Ormrod & Syed Zulfiqar Ali Shah. (2016) The Impact and Implications of International Financial Reporting Standards in the United Kingdom: Evidence from the Alternative Investment Market. Australian Accounting Review 26:4, pages 360-375.
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Jochen Pierk & Matthias Weil. (2016) Price regulation and accounting choice. Journal of Accounting and Public Policy 35:3, pages 256-275.
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Anthony Wall & Ciaran Connolly. (2016) Implementing IFRSs in the UK devolved administrations. Accounting, Auditing & Accountability Journal 29:2, pages 198-225.
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Essa R El-Firjani & Shamsaddeen M. Faraj. 2016. Economics and Political Implications of International Financial Reporting Standards. Economics and Political Implications of International Financial Reporting Standards 231 250 .
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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Christopher Nobes. (2014) The development of national and transnational regulation on the scope of consolidation. Accounting, Auditing & Accountability Journal 27:6, pages 995-1025.
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Juan Carlos Navarro-García & Antonia Madrid-Guijarro. (2014) The Influence of Improvements in Accounting Standards on Earnings Management: The Case of IFRS. Australian Accounting Review 24:2, pages 154-170.
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Michela Cordazzo. (2013) The impact of IFRS on net income and equity: evidence from Italian listed companies. Journal of Applied Accounting Research 14:1, pages 54-73.
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Michael Brandau, Christoph Endenich, Rouven Trapp & Andreas Hoffjan. (2013) Institutional drivers of conformity – Evidence for management accounting from Brazil and Germany. International Business Review 22:2, pages 466-479.
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Barbara E. Weißenberger & Hendrik Angelkort. (2011) Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness. Management Accounting Research 22:3, pages 160-180.
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François Aubert & Gary Grudnitski. (2011) The Impact and Importance of Mandatory Adoption of International Financial Reporting Standards in Europe. Journal of International Financial Management & Accounting 22:1, pages 1-26.
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Susana Callao Gastón, Cristina Ferrer García, José Ignacio Jarne Jarne & José Antonio Laínez Gadea. (2010) IFRS adoption in Spain and the United Kingdom: Effects on accounting numbers and relevance. Advances in Accounting 26:2, pages 304-313.
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Axel Haller, Jürgen Ernstberger & Matthias Froschhammer. (2009) Implications of the mandatory transition from national GAAP to IFRS — Empirical evidence from Germany. Advances in Accounting 25:2, pages 226-236.
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Susana Callao, Cristina Ferrer, José I. Jarne & José A. Laínez. (2009) The impact of IFRS on the European Union. Journal of Applied Accounting Research 10:1, pages 33-55.
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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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Susana Callao, José I. Jarne & José A. Laínez. (2007) Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting. Journal of International Accounting, Auditing and Taxation 16:2, pages 148-178.
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Renata Isabel Stenka, Phil Ormrod & Ann Chan. (2008) Accounting for Business Combinations - The Consequences of IFRS Adoption for UK Listed Companies. SSRN Electronic Journal.
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Gary Grudnitski & François Aubert. (2008) The Impact and Importance of Mandatory Adoption of International Financial Reporting Standards in Europe. SSRN Electronic Journal.
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