Similar Search Results

The effects of presentation formats on understanding financial accounting : an experimental study

Sithole, Seedwell T. M. - In: Australasian accounting business and finance journal : AABF 10 (2016) 2, pp. 77-92

Persistent link: https://www.econbiz.de/10011599045

Effects of Recognition versus Disclosure on the Structure and Financial Reporting of Share Based Payments

Choudhary, Preeti - 2008

option compensation differently. Recognition refers to items that appear on the face of financial statements and that are … in only the financial statement footnotes. I find that fair value recognition of option compensation is likely to have a … disclosure reporting regime to terms and properties under a recognition regime. Under a fair value recognition regime, I find …

Persistent link: https://www.econbiz.de/10009475429

Accounting treatment of biological assets for agricultural companies in Jember and Bondowoso

Widiyanti, Novi Wulandari; Maharani, Bunga; … - In: International journal of finance & banking studies : JJFBS 7 (2018) 2, pp. 58-65

Persistent link: https://www.econbiz.de/10011999433

Effect on the comparability of accounting choices of Brazilian companies in property, plant and equipment recognition

Lemes, Sirlei; Costa, Patrícia de Souza; Martins, … - In: International journal of economics and accounting : IJEA 6 (2015) 4, pp. 301-325

Persistent link: https://www.econbiz.de/10011550201

An analysis of concepts and evidence on the question of whether IFRS should be conservative

Barker, Richard; McGeachin, Anne - In: Abacus : a journal of accounting, finance and business … 51 (2015) 2, pp. 169-207

Persistent link: https://www.econbiz.de/10011296080

Pension accounting reform and future cash flow predictability

Dugan, Michael T.; Turner, Elizabeth H.; Wheatley, Clark M. - In: Journal of financial economic policy 9 (2017) 1, pp. 86-108

Persistent link: https://www.econbiz.de/10011799759

The role on intellectual capital and its accounting recognition and measurement

Minovski, Zoran; Jancevska, Ivana - In: Journal of contemporary economic and business issues 5 (2018) 1, pp. 67-76

when using accounting and intellectual capital reports. Measurement and recognition of intellectual capital in financial …

Persistent link: https://www.econbiz.de/10011862252

After Habermas : applying Axel Honneth's critical theory in accounting research

Tweedie, Dale - In: Critical perspectives on accounting : an international … 57 (2018), pp. 39-55

Persistent link: https://www.econbiz.de/10011962827

Why is there inconsistency in accounting for liabilities in IFRS? : an analysis of recognition, measurement, estimation and conservatism

Barker, Richard; McGeachin, Anne - In: Accounting and business research : a research quarterly … 43 (2013) 6, pp. 579-604

Persistent link: https://www.econbiz.de/10010230166

The underlying concepts of the definition of a liability in financial reporting : a doctrinal research perspective

Coetsee, Daniël - In: South African journal of accounting research 35 (2021) 1, pp. 20-41

Persistent link: https://www.econbiz.de/10012384049