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The effect of economic conditions on accounting conservatism under IFRS in Europe
Cerqueira, Antonio; Pereira, Cláudia - In: Národohospodářský obzor : časopis věnovaný … 20 (2020) 2, pp. 137-169
institutional factors. In addition, we examine the impact of IFRS adoption and the influence of changes in economic conditions on … conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for … conservatism after IFRS adoption. Regarding the joint impact of IFRS adoption and economic conditions, we find a decrease in …
Persistent link: https://www.econbiz.de/10012242340
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Reflections on the 20-year anniversary of worldwide ifrs adoption
Cascino, Stefano; Daske, Holger; DeFond, Mark L.; … - In: Journal of international accounting research 22 (2023) 3, pp. 85-96
Persistent link: https://www.econbiz.de/10014431285
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The effects of international financial reporting standards on financial reporting quality
Salah, Wafaa; Abdel-Salam, Abdallah - In: Athens journal of business & economics : AJBE 5 (2019) 3, pp. 221-242
Persistent link: https://www.econbiz.de/10012031439
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A review on accounts manipulation via loan loss provisions to manage earnings and impact of IFRS
Shala, Albulena; Ahmeti, Skender; Perri, Rezearta Sh. - In: EuroEconomica 36 (2017) 1, pp. 113-121
Persistent link: https://www.econbiz.de/10011667815
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Influence of IFRS on earnings manipulation : evidence from the European Union
Miková, Tereza - In: Acta oeconomica Pragensia : vědecký časopis Vysoke … 22 (2014) 6, pp. 3-18
Persistent link: https://www.econbiz.de/10010503005
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Creative accounting practicies in Slovakia after passing financial crisis
Škoda, Miroslav; Lengyelfalusy, Tomáš; Gabrhelová, … - In: Copernican Journal of Finance & Accounting : CJF&A 6 (2017) 2, pp. 71-86
Persistent link: https://www.econbiz.de/10012216073
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Fraud accounting in Slovakia after times of financial crisis
Skoda, Miroslav; Slavikova, Gabriela; Lajčin, Daniel - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 139-146
Persistent link: https://www.econbiz.de/10011762068
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Corporate governance and financial reporting quality of German firms : three empirical studies
Riediger, Monika A. - 2018
Persistent link: https://www.econbiz.de/10011871927
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Politically connected firms and the effectiveness of International Financial Reporting Standards adoption
Trimble, Madeline - In: International journal of critical accounting : IJCA 10 (2018) 2, pp. 97-129
Persistent link: https://www.econbiz.de/10011890775
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An assessment of the application of earnings management objectives and instruments in financial reporting : evidence of survey research results
Piosik, Andrzej; Strojek-Filus, Marzena - In: Analele ştiinţifice ale Univerşităţii Alexandru … 60 (2013) 2, pp. 331-356
Persistent link: https://www.econbiz.de/10010395838