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The usefulness of financial accounting information : evidence from the field
Cascino, Stefano; Clatworthy, Mark; García Osma, Beatriz; … - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 73-102
Persistent link: https://www.econbiz.de/10012703001
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An analysis of concepts and evidence on the question of whether IFRS should be conservative
Barker, Richard; McGeachin, Anne - In: Abacus : a journal of accounting, finance and business … 51 (2015) 2, pp. 169-207
Persistent link: https://www.econbiz.de/10011296080
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Gaps in the IFRS conceptual framework
Barker, Richard; Teixeira, Alan - In: Accounting in Europe 15 (2018) 2, pp. 153-166
Persistent link: https://www.econbiz.de/10011997709