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A comparison of between-country measures of legal setting and enforcement of accounting standards
Preiato, John; Brown, Philip; Tarca, Ann - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 1-50
Persistent link: https://www.econbiz.de/10011525557
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The impact of mandatory International Financial Reporting Standards adoption on investment efficiency : standards, enforcement, and reporting incentives
Gao, Ru; Sidhu, Baljit K. - In: Abacus : a journal of accounting, finance and business … 54 (2018) 3, pp. 277-318
Persistent link: https://www.econbiz.de/10011965524
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The effect of mandatory adoption of IFRS on value relevance of future earnings
Jung, Hyun-Uk; Mun, Tae-Hyoung - In: Journal of international trade & commerce 16 (2020) 5, pp. 183-203
Persistent link: https://www.econbiz.de/10012592671
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Introducing more IFRS principles of disclosure : will the poor disclosers improve?
Hellman, Niclas; Carenys, Jordi; Moya Gutierrez, Soledad - In: Accounting in Europe 15 (2018) 2, pp. 242-321
Persistent link: https://www.econbiz.de/10011997749
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The predictive ability of loan loss provisions in banks – effects of accounting standards, enforcement and incentives
Marton, Jan; Runesson, Emmeli - In: The British accounting review : the journal of the … 49 (2017) 2, pp. 162-180
Persistent link: https://www.econbiz.de/10011685242
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The impact of accounting standards on pension investment decisions
Barthelme, Christian; Kiosse, Paraskevi Vicky; … - In: The European accounting review 28 (2019) 1, pp. 1-33
Persistent link: https://www.econbiz.de/10012195230
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Bilanzierung von stock options plans nach US-GAAP, IFRS und HGB : aktuelle Entwicklungen und aktienrechtliche Zulässigkeit der Aufwandsverrechnung
Ekkenga, Jens - In: Der Betrieb 57 (2004) 36, pp. 1897-1903
Persistent link: https://www.econbiz.de/10002214602
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Rechnungslegung im Umbruch : was bei der Umstellung auf IAS/IFRS zu beachten ist
Schön, Dietmar; Kröninger, Linda - In: Controlling : Zeitschrift für erfolgsorientierte … 17 (2005) 2, pp. 85-92
Persistent link: https://www.econbiz.de/10002628004
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Bilanzierung von Marken nach HGB, DRS, IFRS und US-GAAP
Gerpott, Torsten J.; Thomas, Sandra E. - In: Der Betrieb 57 (2004) 47, pp. 2485 - 2494
Persistent link: https://www.econbiz.de/10002432681