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What lies behind compliance with operating leases disclosure?
Arimany, Nuria; Fitó Bertran, Àngels; Moya, Soledad; … - In: Spanish journal of finance and accounting 47 (2018) 179, pp. 485-506
Persistent link: https://www.econbiz.de/10011980469
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Compliance with accounting standards by financial institutions : some evidence from Bangladesh
Islam, Majidul; Hossain, Ashrafee Tanvir - In: Research in accounting regulation 29 (2017) 2, pp. 145-151
Persistent link: https://www.econbiz.de/10011811196
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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 impact of eliminating the 20-F reconciliation on the cost of debt : an exploratory study
Chen, Lucy Huajing; Deng, Saiying; Gupta, Parveen P.; … - In: Journal of international accounting research 18 (2019) 1, pp. 47-70
Persistent link: https://www.econbiz.de/10012212918
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The cost of implementing new accounting standards : the case of IFRS adoption in Australia
Loyeung, Anna; Matolcsy, Zoltan; Weber, Joseph; Wells, Peter - In: Australian journal of management 41 (2016) 4, pp. 611-632
Persistent link: https://www.econbiz.de/10011583102
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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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International accounting standard setting and geopolitics
Camfferman, Kees - In: Accounting in Europe 17 (2020) 3, pp. 243-263
Persistent link: https://www.econbiz.de/10012384588
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The international standards on auditing as a convergence parameter between US GAAP and IFRS
Toudas, Kanellos - In: Corporate board : role, duties & composition; … 14 (2018) 3, pp. 15-22
Persistent link: https://www.econbiz.de/10012001345
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Harmonizing internationally to harmonize internally : accounting for a global exit from the EU's decision trap
Kudrna, Zdenek; Müller, Patrick - In: Journal of common market studies : JCMS 55 (2017) 4, pp. 815-831
Persistent link: https://www.econbiz.de/10011763624
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Compliance with IFRS for related party transactions across eight African countries : do corruption and government quality matter?
Sellami, Yosra Mnif; Borgi, Hela - In: International journal of accounting, auditing and … 16 (2020) 1, pp. 81-107
Persistent link: https://www.econbiz.de/10012204435