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Empower users of financial information as the IASC Foundation's stakeholders : testimony to the IASC Foundation's Constitution Review Round Table in London, 19 June 2008
Véron, Nicolas (contributor) - 2008
Nicolas Véron comments on the proposal for governance reform ('constitution review') published in May 2008 by the IASC …
Persistent link: https://www.econbiz.de/10003755010
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Accounting standards and information : inferences from cross-listed financial firms
Ammer, John; Clinton, Nathanael; Nini, Gregory P. - 2005
Persistent link: https://www.econbiz.de/10003150337
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Analysis of Institutional Investors’ Reaction to the Issuance of SEC's Comment Letters to European IFRS Registrants Versus US GAAP Registrants
Gietzmann, Miles B. - 2013
For the period of 2006 to 2008, we collect Comment Letters issued by the SEC that question the application of US GAAP by US firms or the application of IFRS by European firms registered with the SEC. We investigate whether institutional investors react to the letters by changing their holdings...
Persistent link: https://www.econbiz.de/10013086477
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Expected credit loss approaches in Europe and the United States : differences from a financial stability perspective
European Systemic Risk Board - 2019
Persistent link: https://www.econbiz.de/10012001410
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IFRS sustainability requires further governance reform
Véron, Nicolas - 2009
Persistent link: https://www.econbiz.de/10003952864
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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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Disclosure of risk information in the European banking sector
Klepczarek, Emilia - 2015
The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...
Persistent link: https://www.econbiz.de/10012010950
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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
application ofIFRS, adopted by the EU. However, it is obtained that the task of the British government- to harmonize its …
Persistent link: https://www.econbiz.de/10014293305
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Japanese subsidiaries in the European Union: Entry modes and performance
Tanganelli, David; Schaan, Jean-Louis - In: Cogent Economics & Finance 2 (2014) 1, pp. 1-9
Japanese Foreign Direct Investment (FDI) in the European Union and its performance were analysed in this work. Three different FDI or entry modes used by Japanese companies to enter the European market were compared, and the presence of a relationship between the selected entry mode and the...
Persistent link: https://www.econbiz.de/10011559112
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Is co-invention expediting technological catch up? : a study of collaboration between emerging country firms
Giuliani, Elisa; Martinelli, Arianna; Rabellotti, Roberta - 2015
catch up. In this paper we analyze BIC firms' cross-border inventions with European Union (EU-27) actors, during the period …
Persistent link: https://www.econbiz.de/10010510804