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German Reporting Practices: An Analysis of Reconciliations from German Commercial Code to IFRS or US GAAP

Eierle, Brigitte ; Beckman, Judy ; Brandes, Christina


This paper presents the results of research analyzing reconciliations of net income and stockholders’ equity from reports prepared according to Germany's Commercial Code (HGB) to either International Financial Reporting Standards (IFRS) or US Generally Accepted Accounting Principles (US GAAP). We describe the distribution of the reconciling items and assess their value relevance to firm market ...


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