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Perspektiven der Unternehmensberichterstattung in Europa : Bericht zum 61. Deutschen Betriebswirtschaftler-Tag am 24./25.09.2007 in Berlin
Hillmer, Hans-Jürgen - In: KoR : internationale und kapitalmarktorientierte … 7 (2007) 11, pp. 633-637
Persistent link: https://www.econbiz.de/10003570240
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XBRL for financial reporting : evidence on Italian GAAP versus IFRS
Valentinetti, Diego; Rea, Michele A. - In: Accounting perspectives : a journal of The Canadian … 12 (2013) 3, pp. 237-260
Persistent link: https://www.econbiz.de/10010193776
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Emerging Issues in Revenue Recognition and Financial Statement Reporting
Emengini, Emeka Steve - 2012
financial reporting objectives of an enterprise will determine the choice of revenue recognition policy to be taken. The study … Reporting Council of Nigeria should step up its oversight functions through external auditors on the activities of business …
Persistent link: https://www.econbiz.de/10013101299
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Impact of corporate governance mechanisms on financial reporting quality: a study of Indian GAAP and Indian Accounting Standards
Al Maqtari, Faozi A.; Abdullah, Abdulwahid Ahmed Hashed; … - In: Problems and perspectives in management : PPM ; … 18 (2020) 4, pp. 1-13
Persistent link: https://www.econbiz.de/10012509560
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The effect of financial reporting quality on corporate investment efficiency : evidence from the adoption of SFAS No. 123R
Dou, Yiwei; Wong, M. H. Franco; Xin, Baohua - In: Management science : journal of the Institute for … 65 (2019) 5, pp. 2249-2266
Persistent link: https://www.econbiz.de/10012039756
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Eigenkapitalausweis im IFRS-Abschluss : Praxis der Berichterstattung
Reuter, Michael - 2008
Persistent link: https://www.econbiz.de/10003735377
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Is there a conflict between principles-based standard setting and structured electronic reporting with XBRL?
Beerbaum, Dirk; Piechocki, Maciej; Weber, Christoph - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 33-52
-based developed IFRS taxonomy. Considering the anticipated but unexpected SEC decision on March 3rd 2017 to adopt the IFRS taxonomy … electronic filings in Europe on the IFRS taxonomy by 2020 signal that national regulators, external accounting observers and … scientific ap-proach, a comprehensive literature review is performed. The research question is if the rules-based IFRS taxonomy …
Persistent link: https://www.econbiz.de/10011818182
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Financial reporting : current problems and their implications for systemic reform
Tweedie, David; Whittington, Geoffrey - In: Profitability, accounting theory and methodology : the …, (pp. 325-340). 2007
Persistent link: https://www.econbiz.de/10003554291
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Cisco Systems, Inc. : minding the GAAP?
Jeffrey, Cynthia G.; Perkins, Jon D. - In: Issues in accounting education 30 (2015) 4, pp. 329-352
Persistent link: https://www.econbiz.de/10011412861