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Implications of changes in GAAP for business combinations (and goodwill) on accounting and finance research
Chaney, Paul K.; Gunn, Rita Nevada; Jeter, Debra C. - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050006-1-2050006-49
Persistent link: https://www.econbiz.de/10012301396
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The role of accounting in the twenty-first century firm
Zimmerman, Jerold L. - In: Accounting and business research : a research quarterly … 45 (2015) 4, pp. 485-509
Persistent link: https://www.econbiz.de/10011412659
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Accounting Regulation in Japan : Evolution and Development from 2001 To 2015
Sanada, Masatsugu - 2019
; Introduction; Summary of this book; Outline of the chapters; 1 Background; Prior literature; Theoretical background; 2 Accounting … regulation in Japan; Institutional background; Achieving the convergence of IFRS and Japanese GAAP (2001-2006); Voluntary … adoption of IFRS (2007-2011); Increasing the voluntary application of IFRS (2011-); Summary; 3 Interplay between Japan …
Persistent link: https://www.econbiz.de/10013180935
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Empirical findings from the reconciliation in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia
Sugiyama, Sachiko; Islam, Jesmin - In: Advances in accounting : a research annual 35 (2016), pp. 143-158
Persistent link: https://www.econbiz.de/10011720121
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Owner risk and firm valuation : evidence from Korean business group
Kim, Haksoon - In: Afro-Asian Journal of Finance and Accounting : AAJFA 12 (2022) 3, pp. 366-377
Persistent link: https://www.econbiz.de/10013326357
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Risikoberichterstattung in der deutschen Versicherungswirtschaft : eine empirische Untersuchung von Konzernlageberichten
Dobler, Michael; Schwartze, Felix - In: Zeitschrift für die gesamte Versicherungswissenschaft … 109 (2020) 2/4, pp. 181-207
Persistent link: https://www.econbiz.de/10012492323
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The relation between accounting information in debt covenants and operating leases
Paik, Daniel Gyung H.; Laan Smith, Joyce van der; Lee, … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 969-996
Persistent link: https://www.econbiz.de/10011428934
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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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A real effects perspective to accounting measurement and disclosure : implications and insights for future research
Kanodia, Chandra S.; Sapra, Haresh - In: Journal of accounting research 54 (2016) 2, pp. 623-676
Persistent link: https://www.econbiz.de/10011500062
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Perceptions of accounting quality in the new IFRS framework : an empirical study
Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369
Persistent link: https://www.econbiz.de/10013198291