Search Results - subject:"INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)"

Müllerová, Libuše - In: Český finanční a účetní časopis 2008 (2008) 2, pp. 91-95

The question of what would happen to the discounted tax burden of Austrian enterprises if IFRS were used as the relevant basis for taxation has been tested in three scenarios. Research has shown, that the effect on the discounted tax burden is small, and could be arguing that IFRS prove to be a...

Persistent link: https://www.econbiz.de/10011194828

Stock buybacks : good or bad for investors?

Yallapragada, RamMohan R. - In: Journal of business & economics research 12 (2014) 2, pp. 193-197

Persistent link: https://www.econbiz.de/10010362114

Relevance of differences between net income based on IFRS and domestic standards for European firms

Barth, Mary E.; Landsman, Wayne R.; Young, Danqing; … - In: Journal of business finance & accounting : JBFA 41 (2014) 3/4, pp. 297-327

Persistent link: https://www.econbiz.de/10010377074

The relationships between IFRS, earnings losses threshold and earnings management

Kao, Hui-sung - In: Journal of Chinese economic and business studies 12 (2014) 1, pp. 81-98

Persistent link: https://www.econbiz.de/10010251094

APT, Inc. : an application of impairment testing and fair value estimation using international financial reporting standards

Beaudoin, Cathy A.; Hughes, Susan B. - In: Issues in accounting education 29 (2014) 1, pp. 181-194

Persistent link: https://www.econbiz.de/10010419404

Will worldwide adoption of IFRS improve comparability? : an instructional case between two companies in two countries

Portz, Kris; Strong, Joel - In: Journal of business case studies 10 (2014) 4, pp. 409-424

Persistent link: https://www.econbiz.de/10010509775

The development of accounting regulation in Iraq and the IFRS adoption decision : an institutional perspective

Hassan, Enas A.; Rankin, Michaela; Lu, Wei - In: The international journal of accounting : TIJA 49 (2014) 3, pp. 371-390

Persistent link: https://www.econbiz.de/10010431302

Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting

Wee, Marvin; Tarca, Ann; Chang, Millicent - In: Australian journal of management 39 (2014) 2, pp. 265-291

Persistent link: https://www.econbiz.de/10010431539

The value relevance and reliability of intangible assets : evidence from Australia before and after adopting IFRS

Ji, Xu-dong; Lu, Wei - In: Asian review of accounting 22 (2014) 3, pp. 182-216

Persistent link: https://www.econbiz.de/10010414841

International Financial Reporting Standards, institutional infrastructures, and implied cost of equity capital around the world

Kim, Jeong-bon; Shi, Haina; Zhou, Jing - In: Review of quantitative finance and accounting 42 (2014) 3, pp. 469-507

Persistent link: https://www.econbiz.de/10010391620

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