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The adoption of an accounting innovation in France : the case of consolidated financial statements at Pechiney (1956-1971)
Bensadon, Didier - In: Accounting history : journal of the Accounting History … 20 (2015) 3, pp. 288-309
Persistent link: https://www.econbiz.de/10011440865
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Exploring investor views on accounting for R&D costs under IAS 38
Mazzi, Francesco; Slack, Richard; Tsalavoutas, Ioannis; … - In: Journal of accounting and public policy 41 (2022) 2, pp. 1-24
Persistent link: https://www.econbiz.de/10013207642
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Real effects of governmental accounting standards : evidence from GASB statement No. 53 : accounting and financial reporting for derivative instruments
Khumawala, Saleha B.; Ranasinghe, Tharindra; Yan, Claire J. - In: Journal of accounting and public policy 39 (2020) 5, pp. 1-14
Persistent link: https://www.econbiz.de/10012420924
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Financial statement users' institutional logic
Durocher, Sylvain; Fortin, Anne - In: Journal of accounting and public policy 40 (2021) 2, pp. 1-23
Persistent link: https://www.econbiz.de/10012502546
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Thirteen not out : Nobes & Parker, Comparative International Accounting, 1981-2016
Parker, Robert H. - In: Accounting history : journal of the Accounting History … 21 (2016) 4, pp. 512-521
Persistent link: https://www.econbiz.de/10011642846
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IFRS adoption in Australia : a strong structuration perspective
Chapple, Sandra - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 265-295
Persistent link: https://www.econbiz.de/10011937410
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Politicisation of the accounting standard-setting process and the influence of key-players : an investigation into the withdrawal of the mandatory status of the Statement of Accoun...
Islam, Jesmin; Khan, Habib Zaman; Hughes, Mark; Ali, … - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 296-313
Persistent link: https://www.econbiz.de/10011937479
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The interplay between accounting professionals and political ideologies : the emergence of Chinese accounting standards from 1978 to 1992
Xu, Lina; Cortese, Corinne; Zhang, Eagle - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 360-378
Persistent link: https://www.econbiz.de/10011937514
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The governance of standard setting and the role of academia in Italian accounting regulation, 1942 to the present
Quagli, Alberto; Avallone, Francesco; Ramassa, Paola; … - In: Accounting history : journal of the Accounting History … 24 (2019) 3, pp. 464-488
Persistent link: https://www.econbiz.de/10012121695
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Separation - integration - and now …? : a historical perspective on the relationship between German management accounting and financial accounting
Brandau, Michael; Endenich, Christoph; Luther, Robert; … - In: Accounting history : journal of the Accounting History … 22 (2017) 1, pp. 67-91
Persistent link: https://www.econbiz.de/10011773344