Malte Klein

University of Bayreuth

Universitaetsstr 30

D-95447 Bayreuth

Germany

SCHOLARLY PAPERS

2

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CITATIONS

1

Scholarly Papers (2)

1.

Balancing Past and Present: Impact of Accounting Internationalization on German Accounting Regulation

Number of pages: 34 Posted: 16 Jan 2013 Last Revised: 10 May 2015
Rolf Uwe Fuelbier and Malte Klein
University of Bayreuth and University of Bayreuth
Downloads 920 (24,088)
Citation 1

Abstract:

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Germany, German accounting, HGB, Europe, code law, legal system, socioeconomic-environment, institutional settings, SME, accounting history

2.

Inside the Black Box of IASB Standard Setting: Evidence from Board Meeting Audio Playbacks on the Amendment of IAS 19 (2011)

Forthcoming, 'Accounting in Europe', A journal of the European Accounting Association DOI: 10.1080/17449480.2018.1501502
Number of pages: 57 Posted: 04 Feb 2019
Malte Klein and Rolf Uwe Fuelbier
University of Bayreuth and University of Bayreuth
Downloads 24 (492,705)

Abstract:

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Due Process, Board Meetings, IASB, IAS 19, Group Decisions, Lobbying, Pensions, Standard Setting, Comment Letter, Staff, Audio Files