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Accounting's role in the financial crisis
Hitzel, Courtney - In: African journal of accounting, auditing and finance : AJAAF 2 (2013) 2, pp. 146-156
Persistent link: https://www.econbiz.de/10010383531
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Three "-isations" : thinking with but beyond the sociological in comprehending accounting in a global context
Arrington, Edward; Upton, David R. - In: International journal of critical accounting : IJCA 5 (2013) 4, pp. 327-345
Persistent link: https://www.econbiz.de/10009791650
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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
global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff …
Persistent link: https://www.econbiz.de/10011456356
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A discussion over IFRS’ adoption in Islamic countries
Dima, Ştefana Maria; Dima, Bogdan; Megan, Ovidiu; … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 35-49
The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...
Persistent link: https://www.econbiz.de/10010395938
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Implications of accounting and tax treatment of cryptocurrencies
Martinčević, Ivana; Sesar, Vesna; Buntak, Krešimir - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 7 (2021) 1, pp. 376-388
affect accounting processing, which presents new challenges in accounting practice. One of the most significant changes and … innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely … cryptocurrencies and transactions with cryptocurrencies are frequent appearances in today’s modern business, accounting and tax …
Persistent link: https://www.econbiz.de/10013170645
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Auditor type and IAS 1 compliance nexus : do size and industry effects matter?
Appiah, Kingsley Opoku; Tetteh, Simon Kofi; Kamil, Rabiatu - In: International journal of accounting and finance 10 (2020) 4, pp. 190-211
Persistent link: https://www.econbiz.de/10012694332
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Requirements for reaching accounting harmonization
Poida, Ionela; Bacanu, Mihaela-Nicoleta - In: Inventi impact: emerging economies (2018) 3, pp. 154-161
Persistent link: https://www.econbiz.de/10012241708
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Implications of changes in GAAP for business combinations (and goodwill) on accounting and finance research
Chaney, Paul K.; Gunn, Rita Nevada; Jeter, Debra C. - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050006-1-2050006-49
Persistent link: https://www.econbiz.de/10012301396
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Corporate natural capital accounting
Barker, Richard - In: Oxford review of economic policy 35 (2019) 1, pp. 68-87
Persistent link: https://www.econbiz.de/10012112002
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Goodwill and value creation : insight from Italian pioneers
Ferri, Salvatore; Fiorentino, Raffaele; Garzella, Stefano - In: International journal of critical accounting : IJCA 9 (2017) 4, pp. 329-350
Persistent link: https://www.econbiz.de/10011856527