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IFRS : Markets, Practice, and Politics
Becker, Kirstin; Bischof, Jannis; Daske, Holger - 2021
the global use of International Financial Reporting Standards (IFRS). We start with a conceptual discussion of expected … are ambiguous. Our first main section discusses the characteristics of an “ideal” IFRS experiment that would allow to draw … causal inferences on the effects of IFRS adoption. We offer a comprehensive overview of research on the impact of IFRS on …
Persistent link: https://www.econbiz.de/10013226970
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Fair value in International Accounting Standard setting : literature review and critical analysis on its practice in the different accounting standards
Avelé, Donatien; Édimo, Patrice Nyengué - In: International journal of critical accounting : IJCA 7 (2015) 4, pp. 351-365
Persistent link: https://www.econbiz.de/10011438899
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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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Application of XBRL-A in the function of improvement of quality of financial reporting in Montenegro
Martić, Vladan - In: Facta Universitatis / Series economics and organization … 12 (2015) 4, pp. 279-295
Persistent link: https://www.econbiz.de/10011509332
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The international standards on auditing as a convergence parameter between US GAAP and IFRS
Toudas, Kanellos - In: Corporate board : role, duties & composition; … 14 (2018) 3, pp. 15-22
Persistent link: https://www.econbiz.de/10012001345
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The impact of accounting harmonization on financial statements quality in Serbia
Anđelković, Danijela; Anđelković, Danijela - In: Economic analysis : EA 52 (2019) 1, pp. 128-137
Persistent link: https://www.econbiz.de/10012061671
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The economic effects of new PPP accounting treatments : a critical analysis of the IPSAS 32
Moscariello, Nicola; Cinque, Ettore - In: Global business & economics review 18 (2016) 3/4, pp. 310-319
Persistent link: https://www.econbiz.de/10011665291
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The impact of culture and economic factors on the implementation of IFRS
Cardona, Rogelio J.; Castro-González, Karen C.; … - In: Accounting & taxation : AT 6 (2014) 2, pp. 29-47
Persistent link: https://www.econbiz.de/10010510266
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Accounting standards compliance : comparison between manufacturing and service sector companies from India
Raithatha, Mehul; Bapat, Varadraj - In: International journal of economics and finance 6 (2014) 9, pp. 158-164
Persistent link: https://www.econbiz.de/10010417781
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Financial engineering and the arms race between accounting standard setters and preparers
Dye, Ronald A.; Glover, Jonathan C.; Sunder, Shyam - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 265-295
Persistent link: https://www.econbiz.de/10011304163