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EU-Staaten
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95
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standard setting
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ECONIS (ZBW)
10
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1
Choice of participation method in setting international accounting standards : evidence from EFRAG as an intermediary for indirect participation
Gäumann, Martin
;
Dobler, Michael
- In:
The international journal of accounting
59
(
2024
)
1
,
pp. 1-55
Persistent link: https://www.econbiz.de/10014532239
Saved in:
2
Public sector accounting harmonization in the European Union through the lens of the garbage can model
Cohen, Sandra
;
Manes Rossi, Francesca
;
Brusca, Isabel
- In:
Financial accountability and management
39
(
2023
)
3
,
pp. 471-492
Persistent link: https://www.econbiz.de/10014338244
Saved in:
3
Membership, governance, and lobbying in
standard-setting
organizations
Fiedler, Clemens
;
Larrain, Maria
;
Prüfer, Jens
- In:
Research policy : policy, management and economic …
52
(
2023
)
6
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014318043
Saved in:
4
The path towards international non-financial reporting framework
Zdolšek, Daniel
;
Jagric̆, Vita
;
Štrukelj, Tjaša
; …
- In:
Managing risk and decision making in times of economic …
,
(pp. 37-60)
.
2022
Persistent link: https://www.econbiz.de/10013549957
Saved in:
5
Multilevel consultation in the development of IFRS : a comparative content analysis of comment letters sent to EFRAG and the IASB
Gäumann, Martin
- In:
International journal of economics and accounting : IJEA
11
(
2022
)
4
,
pp. 307-340
Persistent link: https://www.econbiz.de/10014308684
Saved in:
6
Formal participation in the EFRAG's consultation processes : the role of European national standard-setters
Gäumann, Martin
;
Dobler, Michael
- In:
Accounting in Europe
16
(
2019
)
1
,
pp. 44-81
Persistent link: https://www.econbiz.de/10012177141
Saved in:
7
What Is the way forward for IASB's research programme under the evidence-supported approach? : some analyses and comments based on the 2015 agenda consultation
Birt, Jacqueline
;
Hellman, Niclas
;
Jorissen, Ann
; …
- In:
Accounting in Europe
13
(
2016
)
2
,
pp. 269-283
Persistent link: https://www.econbiz.de/10012154548
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8
The effects of mandatory IFRS adoption : a review of evidence based on accounting
standard
setting
criteria
Mohammadrezaei, Fakhroddin
;
Mohd-Saleh, Norman
; …
- In:
International journal of disclosure and governance
12
(
2015
)
1
,
pp. 29-77
Persistent link: https://www.econbiz.de/10011327697
Saved in:
9
Countries' adoption of the International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) : early empirical evidence
Kaya, Devrimi
;
Koch, Maximilian
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
1
,
pp. 93-120
Persistent link: https://www.econbiz.de/10010471621
Saved in:
10
The evolution of global standards of accounting
Gebhardt, Günther
-
1999
backgrounds of accounting
standard
setting
in four selected countries as well as on the international level. This is followed by a …
standard
setting
. The evolving new IASC structure is critically evaluated. …
Persistent link: https://www.econbiz.de/10009767699
Saved in:
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