Compliance with the Disclosure Requirements of Germany's New Market: IAS Versus US GAAP

By Martin Glaum, Donna L. Street. 2003

335 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/768d0b5b1fa9d5a535b4b6eb80af2121f72e4000

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Citations in the corpus

Compliance with IFRS disclosure requirements and individual analysts’ forecast errors (2008, background): “…forecast errors and firm compliance with the disclosure requirements of International Financial Reporting Standards (IFRS).4 Several studies (Glaum & Street, 2003; Street & Bryant, 2000; Street & Gray, 2001; Street, Gray, & Bryant, 1999) document significant noncompliance with the…”
Corporate social responsibility practice and corporate financial performance: evidence from Nigeria companies (2015, background): “Similarly, Guadamillas-Gómez and Donate-Manzanares (2011) made it clear that human resource initiatives are one of the ethical dimensions of firms’ decisions for human development.”
An Investigation of Compliance With International Accounting Standards by Listed Companies in the Gulf Co-Operation Council Member States (2008, neutral): “, (1999), Glaum and Street (2003) and Street and Gray (2001) have not been made because such comparisons have questionable validity.”
Will Harmonizing Accounting Standards Really Harmonize Accounting? Evidence from Non-U.S. Firms Adopting U.S. GAAP (2008, background): “Glaum and Street (2003) study German Neuer Market firms and find a high degree of noncompliance with IAS and U.”
Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts (2013, positive): “Glaum and Street (2003) document that disclosures of New Market companies often did not comply with the requirements of international accounting standards.”
Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange☆ (2007, background): “The second group includes Chalmers and Godfrey (2004), Glaum and Street (2003), Street and Bryant (2000), Street and Gray (2001), AbdElsalam and Weetman (2003) and Tower, Hancock and Taplin (1999).”
Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country (2018, neutral): “On the other hand, role duality and government ownership are negatively correlated with the ODL .”
Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2013, methodology): “Glaum and Street (2003) examine compliance by companies listed on the ‘New Market’, a now defunct segment of the Frankfurt Exchange.”
The harmonization of government financial information systems: the role of the IPSASs (2007, background): “3 Numerous authors such as Nair and Frank (1981), Doupnik and Taylor (1985), Roberts et al. (1996), Chamisa, (2000), Glaum and Street (2003) and Jones and Wolnizer (2003) have studied the influence of the IASs on private sector accounting and the information content of company financial reports of…”
The Role of Accounting in the German Financial System (2003, neutral): “Recent studies by Glaum and Street (2003) and Gebhardt and 39 Heilmann (2003) show that there is considerable cross-sectional variation in firms’ compliance with German and international accounting standards, which is also consistent with low enforcement.”