Development toward integrated reporting, and its impact on corporate governance: a two-dimensional approach to accounting with reference to the German two-tier system

Author:

Wulf Inge,Niemöller Jens,Rentzsch Natalia

Publisher

Springer Science and Business Media LLC

Subject

Management of Technology and Innovation,Management Science and Operations Research,Strategy and Management,Management Information Systems,Accounting

Reference100 articles.

1. Aguilera, R., & Jackson, G. (2003). The cross-national diversity of corporate governance: dimensions and determinants. AMR, 28, 447–465. doi: 10.5465/AMR.2003.10196772 .

2. AICPA (Ed.) (2013). Materiality. Background paper for $$\langle $$ ⟨ IR $$\rangle $$ ⟩ . http://www.theiirc.org/wp-content/uploads/2013/03/IR-Background-Paper-Materiality.pdf . Accessed 19 May 2014.

3. ASCG (Accounting Standards Committee of Germany) (2013). Report by the ASCG on the 14th meeting of the German GAAP Committee 4th joint meeting of the IFRS Committee and the German GAAP Committee 22nd meeting of the IFRS Committee from 2nd to 4th December 2013 in Berlin. http://www.drsc.de/service/index_en.php?ixnp_do=show_news_index&ixnp_lang=en&ixnp_id=2&ixnp_page=2&ixnp_do=show_news_article&ixnp_art_id=3123 . Accessed 01 April 2014.

4. Asher, C., Mahoney, J. M., & Mahoney, J. T. (2005). Towards a property rights foundation for a stakeholder theory of the firm. JMG, 9, 5–32. doi: 10.1007/s10997-005-1570-2 .

5. Baetge, J., Kirsch, H.-J., Thiele, S. (2012). Bilanzen, 12th edition. Düsseldorf: IDW.

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