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Group accounting : the effect of IFRS adoption : the case of Greece
Samaras, Ioannis; Athianos, Stergios - In: Journal of accounting & management information systems … 15 (2016) 4, pp. 661-682
to the IAS / IFRS, which are using fair value for the recognition of financial instruments and internally generated …
Persistent link: https://www.econbiz.de/10011636209
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Integrated reporting : an accounting disclosure tool for high quality financial reporting
Pavlopoulos, Athanasios; Magnis, Chris; Iatridis, George - In: Research in international business and finance 49 (2019), pp. 13-40
Persistent link: https://www.econbiz.de/10012135986
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Financial reporting and value relevance : empirical evidence from Indian and Tanzanian listed firms
Kaaya, Indiael Daniel - In: Business management review : journal of the University … 22 (2019) 2, pp. 100-118
Persistent link: https://www.econbiz.de/10012062791
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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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Does an IFRS adoption increase value relevance and earnings timeliness in Latin America?
Rodríguez García, Martha; Aimer Cortez Alejandro, Klender - In: Emerging markets review 30 (2017), pp. 155-168
Persistent link: https://www.econbiz.de/10011803114
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Mandatory adoption of IFRS in emerging markets : the case of Turkey
Temiz, Hüseyin; Güleç, Ömer Faruk - In: Journal of accounting & management information systems … 16 (2017) 4, pp. 560-580
statements in compliance with the International Financial Reporting Standards (IFRS) since 2005. Having cross … relevance. Evaluation of financial performance in terms of value relevance of IFRS is not only vital for existing investors or … conducted as the pre-IFRS period, 2005-2008 is a post-IFRS period to display the change in value relevance in the same number of …
Persistent link: https://www.econbiz.de/10011815098
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Goodwill under IFRS : relevance and disclosures in an unfavorable environment
Baboukardos, Diogenis; Rimmel, Gunnar - In: Accounting forum : advancing the interdisciplinary and … 38 (2014) 1, pp. 1-17
Persistent link: https://www.econbiz.de/10010336159
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The impact of IFRS on accounting quality : evidence from Greece
Dimitropoulos, Panagiotis E.; Asteriou, Dimitrios; … - In: Advances in accounting : a research annual 29 (2013) 1, pp. 106-123
Persistent link: https://www.econbiz.de/10009769683
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Accounting disclosure, value relevance and firm life cycle : evidence from Iran
Mashayekhi, Bita; Faraji, Omid; Tahriri, Arash - In: International journal of economic behavior and … 1 (2013) 6, pp. 69-77
Persistent link: https://www.econbiz.de/10010342753
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The effects of IFRS on net income and earnings components : value relevance, persistence, and predictive value
Cutillas-Gomariz, M. Fuensanta; Sánchez-Ballesta, Juan P. - In: Spanish journal of finance and accounting 45 (2016) 171, pp. 365-388
Persistent link: https://www.econbiz.de/10011672340