eliminating the effect of merely accounting operations and methodological changes in the series in order to provide a better …

eliminating the effect of merely accounting operations and methodological changes in the series in order to provide a better …

/M). Given the depth of changes from Brazilian previous accounting set of rules to the new IFRS rules, accounting researchers and …

existente na International Accounting Standards (ias) 1. Perante esta premissa, questiona-se a possibilidade de comparar … International Accounting Standards (ias) 1. Given this, the possibility of comparing financial statements amongst different entities … and income, namely the external auditing, profitability, accounting standardization, the reporting period (partially) and …

Accounting Journals reflects the research published. To achieve this goal, the number of citations received by 1765 articles … published by 15 journals maintained by graduate programs in accounting between the years 2007 and 2012 were analyzed. The … citations of the Revista de Contabilidade e Finanças (Journal of Accounting and Finance) is statistically different from all …

instituições: o International Accounting Standards Board (IASB) e a Accounting and Auditing Organization for Islamic Financial …English Abstract: This paper presents the differences between the accounting conceptual structures of two institutions …: the International Accounting Standards Board (IASB) and the Accounting and Auditing Organization for Islamic Financial …

accounting entries. The identified trend of regression to the mean (zero value) of the ARAD index introduced in this paper makes … presented results using long historical series of several companies reveal that the CFAM Method for accounting analysis seems to …

econometric models, and takes into consideration the kind of information companies display and the adoption of IASB accounting … accounting environment in 2005 seems to affect the empirical evidence. It suggests that a higher restrictiveness of IASB …