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Financial reporting quality : the case of Czech and German listed companies

Svoboda, Patrik; Poskočilová, Barbora; Bohušová, Hana - In: International journal of monetary economics and finance … 13 (2020) 3, pp. 235-243

Persistent link: https://www.econbiz.de/10012285463

Aspects concerning interim financial reporting in Romania : standards and regulations

Rotilă, Aristiţa - In: Studies and scientific researches / Economics edition / … 20 (2014), pp. 83-93

Persistent link: https://www.econbiz.de/10011339624

Accounting policies in the function of quality assessment of financial statements

Raičević, Jelena - In: Ekonomske teme 59 (2021) 3, pp. 357-373

Financial statements represent an instrument by which relevant information about a company is passed on to its users. Based on the information presented in the financial statements, i.e. information on the financial position and performance of the company, and generated cash flows and capital,...

Persistent link: https://www.econbiz.de/10012888111

The interrelation among accounting quality, timeliness and relevance

Kythreotis, Alexis; Constantinou, Constantinos - In: Global business & economics review 18 (2016) 5, pp. 587-603

Persistent link: https://www.econbiz.de/10011665476

The economics of disclosure and financial reporting regulation : evidence and suggestions for future research

Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622

Persistent link: https://www.econbiz.de/10011500056

Perceptions of accounting quality in the new IFRS framework : an empirical study

Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369

Persistent link: https://www.econbiz.de/10013198291

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

Decision-making of discretionary goodwill impairments : evidence from publicly listed firms in China

Yang, Shengyi - In: Emerging markets, finance & trade : a journal of the … 59 (2023) 8, pp. 2470-2492

Persistent link: https://www.econbiz.de/10014320994

Value relevance and changes in accounting standards : a review of the IFRS adoption literature

Imhanzenobe, Japhet Osazefua - In: Cogent business & management 9 (2022) 1, pp. 1-13

(IFRS). Most pioneer studies on value relevance and changes in accounting standards discovered a decline in the value … relevance of financial statements in the US while most of the reviewed studies that address IFRS specifically discovered an … increase in value relevance in the respective markets after adoption of IFRS. A few studies also reported a lack in improvement …

Persistent link: https://www.econbiz.de/10014420511

Earnings management under German GAAP versus IFRS

Van Tendeloo, Brenda; Vanstraelen, Ann - 2008

Persistent link: https://www.econbiz.de/10003715911

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