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Rethinking the standard-setting process : the role of intangibles
Dardani, Melissa A.; Gu, Yu; Hu, Hanxin; Medinets, Ann F.; … - In: Journal of emerging technologies in Accounting 21 (2024) 1, pp. 9-28
Persistent link: https://www.econbiz.de/10014530062
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A historical analysis of the accounting development in Madagascar between 1900 to 2005 : the journey from accounting plan to IFRS
Boolaky, Pran; Jallow, Kumba - In: Journal of applied accounting research 9 (2008) 2, pp. 126-144
Persistent link: https://www.econbiz.de/10003933633
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Effect of audit quality and accounting and finance backgrounds of audit committee members on firms' compliance with IFRS for goodwill impairment testing
Bepari, Md Khokan; Mollik, Abu Taher - In: Journal of applied accounting research 16 (2015) 2, pp. 196-220
Persistent link: https://www.econbiz.de/10011379347
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Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8 : evidence from Jordan
Mardini, Ghassan H.; Crawford, Louise; Power, David M. - In: Journal of applied accounting research 16 (2015) 1, pp. 2-27
Persistent link: https://www.econbiz.de/10011344309
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Value relevance of IFRS mandatory disclosure requirements
Tsalavoutas, Ioannis; Dionysiou, Dionysia - In: Journal of applied accounting research 15 (2014) 1, pp. 22-42
Persistent link: https://www.econbiz.de/10010384805
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Accrual-based and real earnings management before and after IFRS adoption : the case of Greece
Ferentinou, Aikaterini C.; Anagnostopoulou, Seraina C. - In: Journal of applied accounting research 17 (2016) 1, pp. 2-23
Persistent link: https://www.econbiz.de/10011459588
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Financial accounting as a tool to enhance non-government organisations’ performance : a case study of a large NGO in Durban, South Africa
Mvunabandi, Jean Damascene; Lathleiff, Charmaine; … - In: International journal of economics and financial issues … 12 (2022) 3, pp. 10-17
Persistent link: https://www.econbiz.de/10013258095
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"Fair value" accounting as the normative Fisherian phase of accounting
Cardao-Pito, Tiago; Ferreira, João Silva - In: Accounting history review 28 (2018) 3, pp. 149-179
Persistent link: https://www.econbiz.de/10011988200
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The lack of impact of fair value accounting : a commentary on ""fair value" accounting as the normative Fisherian phase of accounting"
Baker, Charles Richard - In: Accounting history review 28 (2018) 3, pp. 191-198
Persistent link: https://www.econbiz.de/10011988210
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International Financial Reporting Standard adoption and value relevance of accounting information in Nigeria
Uwuigbe, Uwalomwa; Uwuigbe, Olubukola Ranti; Durodola, … - In: International journal of economics and financial issues … 7 (2017) 3, pp. 1-8
Persistent link: https://www.econbiz.de/10011809230