Balancing past and present: The impact of accounting internationalisation on German accounting regulations:
作者： Rolf Uwe Fülbier , Malte Klein
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摘要: Accounting plays a distinct role in firm’s governance system and has evolved specific institutional setting over time to meet the contractual demands of various stakeholders. Against this backdrop, we argue that accounting internationalisation affects contracting when formal rules from other settings are introduced. To support our argument substantiate interplay as device country-specific institutions, provide an in-depth case study one European code-law country, Germany. Here, place recent phenomenon into historical-institutional perspective illustrate how triggered balancing act between path-dependent preservation traditional moderate move towards valuation-based international benchmarks.
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