Narrow search
Showing 1 - 10 of 1,775
Cover Image
The cost of implementing new accounting standards : the case of IFRS adoption in Australia
Loyeung, Anna; Matolcsy, Zoltan; Weber, Joseph; Wells, Peter - In: Australian journal of management 41 (2016) 4, pp. 611-632
Persistent link: https://www.econbiz.de/10011583102
Cover Image
Eliminating the Form 20-F reconciliation and audit pricing
Lin, Yi-Hung; Huang, Hua-Wei Solomon - In: Journal of international accounting research 16 (2017) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10011709214
Cover Image
"Big 4" influence on audit market
Tache, Marta - In: Central European economic journal 7 (2020) 54, pp. 143-156
International Financial Reporting Standards (IFRS) became mandatory on the audit market. Thus, after thorough research of the … specialised studies, the impact of the financial reporting based on IFRS is analysed, while considering that Big 4 companies have …
Persistent link: https://www.econbiz.de/10012435390
Cover Image
The reconsideration of IFRS adoption and audit fees : evidence from UK private firms
Hsu, Yu-Lin; Chen, Ni-Yun - In: The international journal of accounting 59 (2024) 1, pp. 1-39
Persistent link: https://www.econbiz.de/10014532241
Cover Image
The adoption of "International Accounting Standard (IAS) 12 Income Taxes" : convergence or divergence with local accounting standards in selected ASEAN countries?
Yapa, Prem W. S.; Kraal, Diane; Joshi, Mahesh - In: Australasian accounting business and finance journal : AABF 9 (2014) 1, pp. 3-24
Persistent link: https://www.econbiz.de/10010520235
Cover Image
Accounting standards, goodwill impairment and earnings management in Malaysia
Abuaddous, Murad; Mustafa Mohd Hanefah; Nur Hidayah Laili - In: International journal of economics and finance 6 (2014) 12, pp. 201-211
Persistent link: https://www.econbiz.de/10010461444
Cover Image
Comparative sensitivity of capital market information to Malaysian and Nigerian banks' accounting information under GAAPs and IFRS
Ugbede, Onalo; Lizma, Mohd; Kaseri, Ahmad - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 67-73
Persistent link: https://www.econbiz.de/10011762038
Cover Image
Comparative extensiveness of Malaysian and Nigerian banks' earnings management under different accounting standards
Ugbede, Onalo; Lizma, Mohd; Kaseri, Ahmad - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 74-81
Persistent link: https://www.econbiz.de/10011762040
Cover Image
Do Malaysian and Nigerian Accounting Standards Produce Similar Earnings Quality for Banks?
Ugbede, Onalo - 2016
Accounting standards are developed and issued by individual nations through their accounting standard setting bodies for users and preparers of financial statements, investors, commercial enterprises and regulatory agencies of government. Judgement about earnings quality is made based on...
Persistent link: https://www.econbiz.de/10013001997
Cover Image
Principles-based accounting standards and audit outcomes : empirical evidence
Cho, Myojung; Krishnan, Gopal - In: Review of accounting studies 28 (2023) 1, pp. 164-200
Persistent link: https://www.econbiz.de/10014227332