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Equity accounting adoption in regulated and unregulated settings : an empirical study
Morris, Richard D.; Gordon, Isabel - In: Abacus : a journal of accounting, finance and business … 42 (2006) 1, pp. 22-42
Persistent link: https://www.econbiz.de/10003537394
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Forum: International financial reporting
McLeay, Stuart J. (contributor) - 2006
Persistent link: https://www.econbiz.de/10003537469
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Country effects and sector effects on the harmonization of accounting policy choice
Jaafar, Aziz; McLeay, Stuart J. - In: Abacus : a journal of accounting, finance and business … 43 (2007) 2, pp. 156-189
Persistent link: https://www.econbiz.de/10003537534
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Using academic research for the post-implementation review of accounting standards : a note
Ewert, Ralf; Wagenhofer, Alfred - In: Abacus : a journal of accounting, finance and business … 48 (2012) 2, pp. 278-291
Persistent link: https://www.econbiz.de/10009570425
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The role of fair value accounting in promoting government accountability
Rodríguez Bolívar, Manuel Pedro; Navarro Galera, Andrés - In: Abacus : a journal of accounting, finance and business … 48 (2012) 3, pp. 348-386
Persistent link: https://www.econbiz.de/10009630279
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The value relevance of direct cash flows under international financial reporting standards
Clacher, Iain; Duboisée de Ricquebourg, Alan; Hodgson, … - In: Abacus : a journal of accounting, finance and business … 49 (2013) 3, pp. 367-395
Persistent link: https://www.econbiz.de/10010197941
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Revisiting the fundamental concepts of IFRS
Gebhardt, Günther; Mora, Aracelli; Wagenhofer, Alfred - In: Abacus : a journal of accounting, finance and business … 50 (2014) 1, pp. 107-116
Persistent link: https://www.econbiz.de/10010351509
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The purpose of financial reporting : the case for coherence in the conceptual framework and standards
Sutton, David B.; Cordery, Carolyn; Van Zijl, Tony - In: Abacus : a journal of accounting, finance and business … 51 (2015) 1, pp. 116-141
Persistent link: https://www.econbiz.de/10011402559
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An analysis of concepts and evidence on the question of whether IFRS should be conservative
Barker, Richard; McGeachin, Anne - In: Abacus : a journal of accounting, finance and business … 51 (2015) 2, pp. 169-207
Persistent link: https://www.econbiz.de/10011296080
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IFRS practices and the persistence of accounting system classification
Nobes, Christopher - In: Abacus : a journal of accounting, finance and business … 47 (2011) 3, pp. 267-283
Persistent link: https://www.econbiz.de/10009348996