Axel Haller

University of Linz - Institut für Revisions, Treuhand-und Rechnungswesen

Professor

Altenberger Strasse 69

A-4040 Linz

Austria

  • University of Linz - Institut für Revisions, Treuhand-und Rechnungswesen

SCHOLARLY PAPERS

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Scholarly Papers (4)

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1.

The Persistence of International Accounting Differences as Measured on Transition to IFRS

Accounting and Business Research, January 2015
Posted: 11 Jan 2015
Niclas Hellman, Sidney J. Gray, Richard Donald Morris and Axel Haller
Stockholm School of Economics, University of Sydney Business School, UNSW Australia Business School, School of Accounting and University of Linz - Institut für Revisions, Treuhand-und Rechnungswesen

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international accounting, IFRS, accounting systems, accounting harmonisation, international accounting classification

2.

Financial Accounting Developments in the European Union: Past Events and Future Prospects

Posted: 21 Jan 2002
Axel Haller
University of Linz - Institut für Revisions, Treuhand-und Rechnungswesen

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3.

Value Added Accounting in Germany and France

Posted: 26 Dec 1999
Axel Haller and Hervé Stolowy
University of Linz - Institut für Revisions, Treuhand-und Rechnungswesen and HEC Paris - Accounting and Management Control Department

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4.

Accounting for Brands in IAS 38 of Iasc (Intangible Assets) Compared with French and German Practices: An Illustration of the Difficulty of International Harmonization

Posted: 16 Dec 1999
Axel Haller, Volker Klockhaus and Hervé Stolowy
University of Linz - Institut für Revisions, Treuhand-und Rechnungswesen, University of Cologne and HEC Paris - Accounting and Management Control Department

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