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The role of local accounting standard setters in institutional complexity : 'explosion' of local standards in Japan
Matsubara, Saori; Endo, Takahiro - 2016
Persistent link: https://www.econbiz.de/10011612679
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Institutions and accounting standard transformation : observations from Japan
Urasaki, Naohiro - In: China journal of accounting research : CJAR 7 (2014) 1, pp. 51-64
This paper describes the transformation of Japan's accounting standards over the past 2 decades and the driving forces … behind this transformation. It also analyzes the current state of Japan's accounting standards, which are characterized by … the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The …
Persistent link: https://www.econbiz.de/10011826025
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The disclosure of Non-GAAP performance measures and the adoption of IFRS : evidence from Japanese firms' experience
Shibasaki, Yuta; Toyokura, Chikara - 2019
Persistent link: https://www.econbiz.de/10013454059
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Der Management Approach : Herausforderungen für Controller und Abschlussprüfer im Kontext der IFRS-Finanzberichterstattung
Maier, Michael Thomas - 2009
Der Management Approach ist ein zentrales Rechnungslegungsprinzip innerhalb der IFRS. Zunächst in den 1990er-Jahren in … Zweitverwendung in der (IFRS-)Bilanzierung zugeführt werden. Eine zentrale Annahme dieser Arbeit ist, daß im Controlling …
Persistent link: https://www.econbiz.de/10011942950
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Rechnungslegung von Finanzinstrumenten im Zuge der Finanzmarktkrise
Bosse, Michael - 2016
IFRS 9, Bilanzierung von Finanzinstrumenten, Finanzkrise, Kreditrisikoparameter, Wertminderungen, Sicherungsbeziehungen …, Entscheidungsnützlichkeit, Aufsichtsrecht. - Accounting for financial instruments, financial crisis, credit risk parameters, impairment, hedge … accounting, decision usefulness, regulatory …
Persistent link: https://www.econbiz.de/10011537438
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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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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
global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff … 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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Requirements for reaching accounting harmonization
Poida, Ionela; Băcanu, Mihaela-Nicoleta - In: Journal of accounting and auditing : research & … (2018), pp. 1-8
Persistent link: https://www.econbiz.de/10011864757
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A discussion over IFRS’ adoption in Islamic countries
Dima, Ştefana Maria; Dima, Bogdan; Megan, Ovidiu; … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 35-49
The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...
Persistent link: https://www.econbiz.de/10010395938