Innsbruck, Innsbruck 6020
University of Innsbruck
Internationalisation; Harmonization; Accounting Traditions; Contracting; Germany; Austria; IFRS; EU Accounting Directive 2013/34/EU
deferred compensation, financial accounting, managerial retirement, stewardship
Accounting Concepts, Accounting History, Conceptual Framework, Prudence
Banking Regulation, Endogenization, Institutional Maintenance, Institutional Theory
Accounting journals, Accounting research, Doctoral education, German-speaking countries, Research diversity, Research method
Conceptual framework, Decision usefulness, FASB, IASB, Power, Rationality, Standard-setting, Stewardship
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Conceptual framework, Decision usefulness, Objectives of financial reporting, Performance measurement, Stewardship, Valuation usefulness
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