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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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The European Harmonization of National Accounting Rules : The Application of Directive 2013/34/EU in Europe
Incollingo, Alberto (ed.); Lionzo, Andrea (ed.) - 2023
, brought closer to IAS/IFRS. This book develops a comparative analysis of the most relevant issues in the process of preparing … rules on the quality and comparability of accounting information, as well as the degree of convergence towards the IAS/IFRS …
Persistent link: https://www.econbiz.de/10014467031
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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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Cautiounsness on convergence of accounting standards across countries
Angeloni, Silvia - In: Corporate communications : an international journal 21 (2016) 2, pp. 246-267
Persistent link: https://www.econbiz.de/10011559789
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Harmonization process of Albanian national accounting standards and international accounting
Mamuti, Agim; Hysa, Evlia; Caputo, Francesco - In: Contemporary issues in public sector accounting and auditing, (pp. 17-32). 2021
Persistent link: https://www.econbiz.de/10012804030
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Accounting quality in private firms during the transition towards international standards
Valentincic, Aljosa; Novak, Aleš; Kosi, Urska - In: Accounting in Europe 14 (2017) 3, pp. 358-387
Persistent link: https://www.econbiz.de/10011997833
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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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Real effects of financial reporting on innovation : evidence from tax law and accounting standards
Williams, Braden; Williams, Brian M. - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 397-425
Persistent link: https://www.econbiz.de/10012703043
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Assets measurement principles according to Croatian and Polish accounting standards
Mamić Sačer, Ivana; Zyznarska-Dworczak, Beata - In: Croatian economic survey 22 (2020) 1, pp. 41-64
Persistent link: https://www.econbiz.de/10012626235
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The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"
Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252
Persistent link: https://www.econbiz.de/10013262650