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Discretionary accounting choices : the case of IAS 19 pension accounting

Glaum, Martin; Keller, Tobias; Street, Donna L. - In: Accounting and business research : a research quarterly … 48 (2018) 2, pp. 139-170

Persistent link: https://www.econbiz.de/10011857702

Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants

Glaum, Martin; Schmidt, Peter; Street, Donna L.; Vogel, … - In: Accounting and Business Research 43 (2013) 3, pp. 163-204

In this study, we analyse compliance for a large sample of European companies mandatorily applying International Financial Reporting Standards (IFRS). Focusing on disclosures required by IFRS 3 <italic>Business Combinations</italic> and International Accounting Standard 36 <italic>Impairment of Assets</italic>, we find...

Persistent link: https://www.econbiz.de/10010972494

Financial reporting in non-listed family firms : insights from interviews with CFOs

Glaum, Martin - In: Schmalenbach business review : sbr 72 (2020) 2, pp. 225-270

Persistent link: https://www.econbiz.de/10012429672

The role of accounting and the accountancy profession in economic development : A research agenda

Venter, Elmar R.; Gordon, Elizabeth A.; Street, Donna L. - In: Journal of International Financial Management & Accounting 29 (2018) 2, pp. 195-218

Persistent link: https://www.econbiz.de/10012093697

An analysis of Dow 30 global core indicator disclosures and environmental, social, and governance‐related ratings

Calvin, Christopher G.; Street, Donna L. - In: Journal of International Financial Management & Accounting 31 (2020) 3, pp. 323-349

Persistent link: https://www.econbiz.de/10012409797

Extended external reporting assurance : Current practices and challenges

Krasodomska, Joanna; Simnett, Roger; Street, Donna L. - In: Journal of International Financial Management & Accounting 32 (2021) 1, pp. 104-142

Persistent link: https://www.econbiz.de/10012537951

An interview with Sir David Tweedie : reflections on ten years as the IASB's first chair

Tweedie, David (interviewee); Street, Donna L. (interviewer) - In: Journal of international financial management and accounting 25 (2014) 3, pp. 305-327

Persistent link: https://www.econbiz.de/10011570429

The predictive ability of entity-wide geographic sales disclosures : IAS 14R versus IFRS 8

Cereola, Sandra J.; Nichols, Nancy Brown; Street, Donna L. - In: Research in accounting regulation 30 (2018) 2, pp. 121-130

Persistent link: https://www.econbiz.de/10011947552

Geographic segment disclosures under IFRS 8 : changes in materiality and fineness by European, Australian and New Zealand blue chip companies

Cereola, Sandra J.; Nichols, Nancy Brown; Street, Donna L. - In: Research in accounting regulation 29 (2017) 2, pp. 119-128

Persistent link: https://www.econbiz.de/10011811188

Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IAS...

Street, Donna L.; Nichols, Nancy B.; Gray, Sidney J. - In: The International Journal of Accounting 35 (2000) 1, pp. 27-63

Persistent link: https://www.econbiz.de/10005306941