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Adoption of IFRS in Spain : effect on the comparability and relevance of financial reporting

Callao, Susana; Jarne, José I.; Laínez Gadea, José … - In: Journal of international accounting auditing & taxation 16 (2007) 2, pp. 148-178

Persistent link: https://www.econbiz.de/10003575811

Accounting and distributive justice

Flower, John - 2010

The wrong paradigm -- Distributive justice -- The firm's responsibility for distributive justice -- The contribution of financial reporting to distributive justice -- The reporting function -- The distribution function -- The information function -- Concluding remarks

Persistent link: https://www.econbiz.de/10003925987

Adoption of IFRS in Japan : challenges and consequences

Tsunogaya, Noriyuki; Hellmann, Andreas; Scagnelli, … - In: Pacific accounting review 27 (2015) 1, pp. 3-27

Persistent link: https://www.econbiz.de/10010532571

Corporate governance and initial compliance with IFRS in emerging markets : the case of income tax accounting in Egypt

Ebrahim, Ahmed; Abdel Fattah, Tarek - In: Journal of international accounting auditing & taxation 24 (2015), pp. 46-60

Persistent link: https://www.econbiz.de/10011284240

Does mandatory adoption of IFRS improve accounting quality? : preliminary evidence

Ahmed, Anwer S.; Neel, Michael; Wang, Dechun - In: Contemporary accounting research : a journal of the … 30 (2013) 4, pp. 1344-1372

Persistent link: https://www.econbiz.de/10010247739

The impact of national GAAP and accounting traditions on IFRS policy selection : evidence from Germany and the UK

Haller, Axel; Wehrfritz, Martin - In: Journal of international accounting auditing & taxation 22 (2013) 1, pp. 39-56

Persistent link: https://www.econbiz.de/10010200949

Accounting regulation for charities : international responses to IFRS adoption

Irvine, Helen; Ryan, Christine - In: Pacific accounting review 25 (2013) 2, pp. 124-144

Persistent link: https://www.econbiz.de/10010127459

The readability impact of international financial reporting standards

Richards, Glenn; Van Staden, Chris J. - In: Pacific accounting review 27 (2015) 3, pp. 282-303

Persistent link: https://www.econbiz.de/10011410593

Determinants of de jure adoption of international financial reporting standards : a review

Bengtsson, Maria Ming - In: Pacific accounting review 34 (2022) 1, pp. 156-173

Persistent link: https://www.econbiz.de/10012798323

Accounting constructs and economic consequences of IFRS adoption in India

Meshram, Vedprakash; Arora, Jagriti - In: Journal of international accounting auditing & taxation 45 (2021), pp. 1-15

Persistent link: https://www.econbiz.de/10013279679