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Changes in the value relevance of goodwill accounting following the adoption of IFRS 3

Hamberg, Mattias; Beisland, Leif Atle - In: Journal of international accounting auditing & taxation 23 (2014) 2, pp. 59-73

Persistent link: https://www.econbiz.de/10010439625

Value relevance of excess return on pension assets and pension OCI components

Yu, Kun - In: Accounting and business research 52 (2022) 4, pp. 347-376

Persistent link: https://www.econbiz.de/10013362765

International standards for financial reporting : harmonization in Macedonia

Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240

financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …

Persistent link: https://www.econbiz.de/10011456356

The role and current status of IFRS in the completion of national accounting rules : evidence from Slovenia

Novak, Aleš; Valentinčič, Aljoša - In: Accounting in Europe 14 (2017) 1/2, pp. 187-198

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The influence of accounting regulation simplification on the financial reporting of micro entities : the case of Croatia

Mamić Sačer, Ivana; Dečman, Nikolina; Sever, Ivana - In: Economic research 28 (2015) 1, pp. 593-607

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How has IFRS impacted financial reporting for unlisted entities?

Haapamäki, Elina - In: Journal of accounting & management information systems … 17 (2018) 1, pp. 5-30

This paper addresses the question whether adoption of International Financial Reporting Standards (IFRS) is associated … companies that have adopted IFRS voluntarily engage significantly less in earnings management compared to companies that have … not adopted IFRS. Moreover, this study examines firm-specific incentives and their role in the adoption decision within …

Persistent link: https://www.econbiz.de/10011821333