Search Results - subject:"Accounting - Standards"

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

Maintaining and extending hegemony : the politics of accounting standard setting

Warren, Rebecca - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-20

Persistent link: https://www.econbiz.de/10015065525

The relationship between the accounting standards and the global financial crisis : empirical analysis of mergers and acquisitions in banking industry

Akgün, Ali İhsan - In: China Accounting and Finance Review 26 (2024) 3, pp. 308-332

relationships between the accounting standards and the global financial crisis. The observations, which are based on 3,178 deals in …

Persistent link: https://www.econbiz.de/10014636982

Do industry-specific accounting standards matter for capital allocation decisions?

Fiechter, Peter; Landsman, Wayne R.; Peasnell, Ken V.; … - In: Journal of accounting and economics 77 (2024) 2/3, pp. 1-26

Persistent link: https://www.econbiz.de/10015049011

Political and economic aspects of Brexit impact on accounting legislation in the UK : new directions in standards (GAAP UK and IFRS)

Shkulipa, Liudmyla - In: Danube : law and economics review 14 (2023) 1, pp. 1-25

Post-Brexit is currently being researched as not only an important geopolitical change butalso as an economically conflicted period that constantly generates many issues in finance,accounting, and taxation. This paper aims to consider, identify and forecast - whether andwhat - the new directions...

Persistent link: https://www.econbiz.de/10014293305

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

Decision-making processes of public sector accounting reforms in India : institutional perspectives

Krishnan, Sarada Rajeswari - In: Financial accountability and management 39 (2023) 1, pp. 167-194

Persistent link: https://www.econbiz.de/10014288459

Reflections of women standard setters in the United States

Baudot, Lisa; Convery, Amanda M.; Kaufman, Matt - In: Accounting horizons : a quarterly publication of the … 38 (2024) 1, pp. 39-48

Persistent link: https://www.econbiz.de/10014508039

Does the level of enforcement shape the complexity in accounting standards?

Morais, Ana; Pinto, Inês - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-16

This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to … identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity … Markets Authority (ESMA). Our results show that accounting standards with a higher number of enforcements by ESMA are also …

Persistent link: https://www.econbiz.de/10013550071

Using Google Trends to track the global interest in International Financial Reporting Standards : evidence from big data

Zhang, Yuqian - In: Intelligent systems in accounting, finance & management 30 (2023) 2, pp. 87-100

Persistent link: https://www.econbiz.de/10014325340

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