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Taxas de câmbio e distorções contábeis nas operações de hedge : Caso hipotético com dados reais de mercado

Morais, Gilvan Machado; Christovam, Pietro Ladeia; … - In: Revista Brasileira de Finanças : RBFin 21 (2023) 2, pp. 49-76

Persistent link: https://www.econbiz.de/10014442388

Introducing more IFRS principles of disclosure : will the poor disclosers improve?

Hellman, Niclas; Carenys, Jordi; Moya Gutierrez, Soledad - In: Accounting in Europe 15 (2018) 2, pp. 242-321

Persistent link: https://www.econbiz.de/10011997749

Does the level of enforcement shape the complexity in accounting standards?

Morais, Ana; Pinto, Inês - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-16

This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based on the theoretical dimensions of...

Persistent link: https://www.econbiz.de/10013550071

Disincentives to exchange customized local GAAP for IFRS

Akamah, Herita; Mason, Stephani; Shafron, Emily - In: Journal of accounting and public policy 41 (2022) 6, pp. 1-23

Persistent link: https://www.econbiz.de/10013471526

Analysis of changing institutional environments, new accounting policies, and corporate governance practices in Sweden

Hellman, Niclas - In: Law, corporate governance, and accounting : European …, (pp. 210-229). 2011

Persistent link: https://www.econbiz.de/10009161493

The predictive ability of loan loss provisions in banks – effects of accounting standards, enforcement and incentives

Marton, Jan; Runesson, Emmeli - In: The British accounting review : the journal of the … 49 (2017) 2, pp. 162-180

Persistent link: https://www.econbiz.de/10011685242

The joint effects of corporate governance and regulation on the disclosure of manager-adjusted non-GAAP earnings in the US

Jennings, Ross; Marques, Ana - In: Journal of business finance & accounting : JBFA 38 (2011) 3/4, pp. 364-694

Persistent link: https://www.econbiz.de/10009159874

The role of institutional and economic factors in the strategic use of non-gaap disclosures to beat earnings benchmarks

Isidro, Helena; Marques, Ana - In: European accounting review 24 (2015) 1, pp. 95-128

Persistent link: https://www.econbiz.de/10011302901

The effects of compensation and board quality on non-GAAP disclosures in Europe

Isidro, Helena; Marques, Ana - In: The international journal of accounting : TIJA 48 (2013) 3, pp. 289-317

Persistent link: https://www.econbiz.de/10010128403

Impression management and non-GAAP disclosure in earnings announcements

Guillamon-Saorin, Encarna; Isidro, Helena; Marques, Ana - In: Journal of business finance & accounting : JBFA 44 (2017) 3/4, pp. 448-479

Persistent link: https://www.econbiz.de/10011723404