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The effect of economic conditions on accounting conservatism under IFRS in Europe
Cerqueira, Antonio; Pereira, Cláudia - In: Národohospodářský obzor : časopis věnovaný … 20 (2020) 2, pp. 137-169
institutional factors. In addition, we examine the impact of IFRS adoption and the influence of changes in economic conditions on … conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for … conservatism after IFRS adoption. Regarding the joint impact of IFRS adoption and economic conditions, we find a decrease in …
Persistent link: https://www.econbiz.de/10012242340
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Empirical evidence on cross-country differences in explaining accruals anomaly
Mureşan, Diana; Pop Silaghi, Monica Ioana - In: Revista română de economie 39 (2014) 2, pp. 121-132
Persistent link: https://www.econbiz.de/10011289523
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The effects of international financial reporting standards on financial reporting quality
Salah, Wafaa; Abdel-Salam, Abdallah - In: Athens journal of business & economics : AJBE 5 (2019) 3, pp. 221-242
Persistent link: https://www.econbiz.de/10012031439
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A review on accounts manipulation via loan loss provisions to manage earnings and impact of IFRS
Shala, Albulena; Ahmeti, Skender; Perri, Rezearta Sh. - In: EuroEconomica 36 (2017) 1, pp. 113-121
Persistent link: https://www.econbiz.de/10011667815
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Internationale Bilanzpolitik : Einfluss der Bilanzpolitik nach IFRS und US GAAP auf die Darstellung der wirtschaftlichen Unternehmenslage mit Beipielen internationaler Automobilzul...
Pochmann, Günter; Sendel-Müller, Markus; Kischewski, Sven - 2012
Bilanzpolitik ist die zielgerichtete Gestaltung des Jahresabschlusses. Damit versucht die Geschäftsleitung das Bild der … internationalen Rechnungslegungsstandards IFRS und US GAAP zur Verfügung stehen. Daneben zeigt sie, wie der Bilanzleser solche …
Persistent link: https://www.econbiz.de/10011338534
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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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Relationship of earnings management and earnings quality before and after IFRS implementation in Indonesia
Farichah - In: European research studies 20 (2017) 4B, pp. 70-81
Persistent link: https://www.econbiz.de/10012219561
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The impact of IFRS adoption on earnings management in Russia
Malofeeva, T. N. - In: European research studies 21 (2018) 2, pp. 147-164
Persistent link: https://www.econbiz.de/10012220116
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Heterogeneity in earning management of listed companies following international financial reporting standards convergence : a developing country experiences
Weerathunga, Prageeth Roshan; Chen, Xiaofang; Sameera, … - In: International journal of economics and financial issues … 10 (2020) 1, pp. 101-108
Persistent link: https://www.econbiz.de/10012151229
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Corporate governance and financial reporting quality of German firms : three empirical studies
Riediger, Monika A. - 2018
Persistent link: https://www.econbiz.de/10011871927