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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
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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
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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
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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
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IFRS convergence and accounting quality : India a case study
Adhikari, Ajay; Bansal, Manish; Kumar, Ashish - In: Journal of international accounting auditing & taxation 45 (2021), pp. 1-19
Persistent link: https://www.econbiz.de/10013279692
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Compliance with IFRS mandatory disclosure requirements : a structured literature review
Tsalavoutas, Ioannis; Tsoligkas, Fanis; Evans, Lisa - In: Journal of international accounting auditing & taxation 40 (2020), pp. 1-32
Persistent link: https://www.econbiz.de/10012421948
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Interpretation of probability expressions in accounting : the effects of frame switching
Huerta, Esperanza; Petrides, Yanira; Braun, Gary P. - In: Journal of international accounting auditing & taxation 27 (2016), pp. 1-12
Persistent link: https://www.econbiz.de/10011624451
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Accounting for goodwill under IFRS : a critical analysis
Johansson, Sven-Erik; Hjelström, Tomas; Hellman, Niclas - In: Journal of international accounting auditing & taxation 27 (2016), pp. 13-25
Persistent link: https://www.econbiz.de/10011624457
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A reinvestigation into accounting quality following global IFRS adoption : evidence via earnings distributions
Trimble, Madeline - In: Journal of international accounting auditing & taxation 33 (2018), pp. 18-39
Persistent link: https://www.econbiz.de/10011965351
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The pathway of transition to International Financial Reporting Standards (IFRS) in developing countries : evidence from Indonesia
Maradona, Agus Fredy; Chand, Parmod - In: Journal of international accounting auditing & taxation 30 (2018), pp. 57-68
Persistent link: https://www.econbiz.de/10011858775