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Examining the value relevance of financial statements in European countries : the importance of legal origins on cross listing decisions
Kythreotis, Alexios; Christofi, Kyriakos; Soltani, Milad - In: Cogent business & management 11 (2024) 1, pp. 1-11
In today’s globalized competitive landscape several dimensions such as labour, markets and capital are integrated. As a result, companies attempt to gain inbound foreign capital. To achieve that they investigate away countries to host their operations and to trade their shares. While the...
Persistent link: https://www.econbiz.de/10014519305
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Accounting practices and regulations for extractive industries : a framework for harmonisation
Abdo, Hafez; Owusu, Freeman Brobbey; Mangena, Musa - In: Journal of financial reporting & accounting : JFRA 22 (2024) 1, pp. 147-180
Persistent link: https://www.econbiz.de/10014506460
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Brexit and the Trump Era : the future of IFRS
Nurunnabi, Mohammad - In: Business horizons 62 (2019) 3, pp. 319-326
Persistent link: https://www.econbiz.de/10012024120
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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
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The impact of accounting harmonization on financial statements quality in Serbia
Anđelković, Danijela; Anđelković, Danijela - In: Economic analysis : EA 52 (2019) 1, pp. 128-137
Persistent link: https://www.econbiz.de/10012061671
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A comparison of between-country measures of legal setting and enforcement of accounting standards
Preiato, John; Brown, Philip; Tarca, Ann - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 1-50
Persistent link: https://www.econbiz.de/10011525557
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National governance and foreign direct investment interactions : international evidence
Al Farooque, Omar; Khandaker, Sarod - In: International journal of public policy 15 (2019) 3/4, pp. 266-298
Persistent link: https://www.econbiz.de/10012154981
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A proposal of an international environmental reporting grid : what interest for policymakers, regulatory bodes, companies, and researchers? ; reply to discussion of "Mandatory envi...
Barbu, Elena M.; Dumontier, Pascal; Feleagă, Niculae; … - In: The international journal of accounting : TIJA 49 (2014) 2, pp. 253-262
Persistent link: https://www.econbiz.de/10010384951
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Cautiounsness on convergence of accounting standards across countries
Angeloni, Silvia - In: Corporate communications : an international journal 21 (2016) 2, pp. 246-267
Persistent link: https://www.econbiz.de/10011559789
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Conditional accounting conservatism : exploring the impact of changes in institutional frameworks in four countries
Moy, Melissa; Heaney, Richard A.; Tarca, Ann; Van Zyl, … - In: Journal of contemporary accounting & economics 16 (2020) 3, pp. 1-21
Persistent link: https://www.econbiz.de/10012421444