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Full-Text Articles in Law
Mandatory Adoption Of International Accounting Standards In Germany: Financial Statement Effects, Sarah Wagemann
Mandatory Adoption Of International Accounting Standards In Germany: Financial Statement Effects, Sarah Wagemann
Graduate Theses
This paper addresses the mandatory adoption of International Financial Reporting Standards (IFRS) in Germany in 2005. The financial, statement effects and the variability of key accounting measures are analyzed under the German Commercial Code (Handelsgesetzbuch - HGB, German GAAP) and IFRS. I find that book value of equity and net income are slightly larger under IFRS than under German GAAP which reflects the fair value orientation of IFRS. Only weak evidence exists that the mandatory adoption of IFRS results in significant accounting differences unlike the results found in financial statements of German firms that voluntarily adopted IFRS.
Hb1010, Texas Education Codes 21.557 And 11.205 As Predictors Of The Student At Risk Of Dropping Out Of School, Judy A. Green
Hb1010, Texas Education Codes 21.557 And 11.205 As Predictors Of The Student At Risk Of Dropping Out Of School, Judy A. Green
Graduate Theses
Dropping out of school prior to the completion of requirements has become a nationwide problem of growing dimensions. The state legislature of Texas, not unlike legislatures in many other states, has charged educational professionals with overcoming or 7 at least diminishing the present startling dropout rate. Through House Bill 1010, criterion have been assigned for the identification of the student who is at risk of dropping out of school. In this study 169 tenth grade dropouts were used to test the mandatory and optional criteria established by the legislature for identifying these students, as well as criteria most indicated by …