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Changing from a rules-based to a principles-based accounting logic : a review
Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: Australasian accounting business and finance journal : AABF 8 (2014) 2, pp. 110-120
Persistent link: https://www.econbiz.de/10010520026
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R&D Disclosures and Capitalization Under IAS 38 – Evidence on the Interplay Between National Institutional Regulations and IFRS Adoption
Dinh, Tami - 2020
Based on the notion that the effects of IFRS adoption are dependent on changes in the institutional environment, this … paper analyses the effects of one prominent feature of IFRS: the accounting for research and development (R&D) under IAS 38 …. In our setting, IFRS adoption is accompanied by a change in the national institutional environment of R&D disclosure in …
Persistent link: https://www.econbiz.de/10012843079
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The impact of accounting harmonization on financial statements quality in Serbia
Anđelković, Danijela; Anđelković, Danijela - In: Economic analysis : EA 52 (2019) 1, pp. 128-137
Persistent link: https://www.econbiz.de/10012061671
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"Big 4" influence on audit market
Tache, Marta - In: Central European economic journal 7 (2020) 54, pp. 143-156
International Financial Reporting Standards (IFRS) became mandatory on the audit market. Thus, after thorough research of the … specialised studies, the impact of the financial reporting based on IFRS is analysed, while considering that Big 4 companies have …
Persistent link: https://www.econbiz.de/10012435390
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International determinants of comprehensive income reporting by groups : an analytical and comparative study of Poland and Germany
Kwaśny, Jakub; Sajnóg, Artur - In: Comparative economic research : Central and Eastern Europe 25 (2022) 2, pp. 163-185
The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the...
Persistent link: https://www.econbiz.de/10013334995
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International standards for financial reporting : harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240
financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …
Persistent link: https://www.econbiz.de/10011456356
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The impact of K-IFRS adoption on the value relevance of accounting information
Ji, Hyunmi - In: Global business and finance review 22 (2017) 2, pp. 90-97
Persistent link: https://www.econbiz.de/10011849345
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Creative accounting practicies in Slovakia after passing financial crisis
Škoda, Miroslav; Lengyelfalusy, Tomáš; Gabrhelová, … - In: Copernican Journal of Finance & Accounting : CJF&A 6 (2017) 2, pp. 71-86
Persistent link: https://www.econbiz.de/10012216073
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Implications for GAAP from an analysis of positive research in accounting
Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - 2010 - Rev.
. We conclude that rather than converging U.S. GAAP with IFRS, competition between the FASB and the IASB would allow GAAP …
Persistent link: https://www.econbiz.de/10003940201
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Accounting policy options under IFRS : evidence from Turkey
Bahadir, Oğuzhan; Tolga, Büke - In: Journal of accounting & management information systems … 12 (2013) 3, pp. 388-404
Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting Standards (IFRSs) still permit choices in accounting...
Persistent link: https://www.econbiz.de/10010338855