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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
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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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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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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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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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Real effects of financial reporting on innovation : evidence from tax law and accounting standards
Williams, Braden; Williams, Brian M. - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 397-425
Persistent link: https://www.econbiz.de/10012703043
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Assets measurement principles according to Croatian and Polish accounting standards
Mamić Sačer, Ivana; Zyznarska-Dworczak, Beata - In: Croatian economic survey 22 (2020) 1, pp. 41-64
Persistent link: https://www.econbiz.de/10012626235
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Accounting regulation, financial development, and economic growth
Akişik, Orhan - In: Emerging markets finance & trade : a journal of the … 49 (2013) 1, pp. 33-67
Persistent link: https://www.econbiz.de/10009742914
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The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"
Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252
Persistent link: https://www.econbiz.de/10013262650
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International accounting standard setting and geopolitics
Camfferman, Kees - In: Accounting in Europe 17 (2020) 3, pp. 243-263
Persistent link: https://www.econbiz.de/10012384588