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The impact of regulatory enforcement and audit upon IFRS compliance : evidence from China
Chen, Jean Jinghan; Zhang, Haitao - In: European accounting review 19 (2010) 4, pp. 665-692
Persistent link: https://www.econbiz.de/10008759243
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The impact of mandatory IFRS adoption on equity valuation of accounting numbers for security investors in the EU
Aharony, Joseph; Bar-Niv, Ran; Falk, Haim - In: European accounting review 19 (2010) 3, pp. 535-578
Persistent link: https://www.econbiz.de/10008695430
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The impact of introducing estimates of the future on international comparability in earnings expectations
Dargenidou, Christina; McLeay, Stuart J. - In: European accounting review 19 (2010) 3, pp. 511-534
Persistent link: https://www.econbiz.de/10008695433
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IFRS : on the docility of sophisticated users in preserving the ideal of comparability
Durocher, Sylvain; Gendron, Yves - In: European accounting review 20 (2011) 2, pp. 233-262
Persistent link: https://www.econbiz.de/10009236442
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Why more forward-looking accounting standards can reduce financial reporting quality
Ewert, Ralf; Wagenhofer, Alfred - In: European accounting review 25 (2016) 3, pp. 487-513
Persistent link: https://www.econbiz.de/10011598104
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Regulating audit beyond the crisis : a critical discussion of the EU green paper
Humphrey, Christopher; Kausar, Asad; Loft, Anne; Woods, … - In: European accounting review 20 (2011) 3, pp. 431-457
Persistent link: https://www.econbiz.de/10009304767
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Economic consequences of accounting enforcement reforms : the case of Germany
Ernstberger, Jürgen; Stich, Michael; Vogler, Oliver - In: European accounting review 21 (2012) 2, pp. 217-251
Persistent link: https://www.econbiz.de/10009568088
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Accounting and taxation in Italy
Rocchi, Fulvia - In: European accounting review 5 (1996), pp. 981-989
Persistent link: https://www.econbiz.de/10001214161
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The relationship between financial and tax accounting in Germany : the authoritativeness and reverse authoritativeness principle
Pfaff, Dieter - In: European accounting review 5 (1996), pp. 963-979
Persistent link: https://www.econbiz.de/10001214163
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The relationship between accounting and taxation in the Republic of Ireland
Pierce, Aileen - In: European accounting review 5 (1996), pp. 951-962
Persistent link: https://www.econbiz.de/10001214164