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Do harmonised accounting standards lead to harmonised accounting practices? : an empirical study of IAS 39 measurement requirements in some European Union countries
Morais, Ana Isabel; Fialho, Ana - In: Australian accounting review 18 (2008) 3, pp. 224-236
Persistent link: https://www.econbiz.de/10003771597
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Value relevance of alternative methods of accounting for actuarial gains and losses
Morais, Ana Isabel - In: International journal of accounting, auditing and … 8 (2012) 1, pp. 69-90
Persistent link: https://www.econbiz.de/10009487440
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The reporting of non-financial information by SMEs : assessing the answers to the project of the revised Directive 2014/95/EU
Albuquerque, Fábio de; Rodrigues, Maria Albertina Barreiro - In: Modern regulations and practices for social and …, (pp. 90-109). 2022
Persistent link: https://www.econbiz.de/10013255993
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The impact of the precision of accounting standards on the expanded auditor's report in the European Union
Pinto, Inês; Morais, Ana; Quick, Reiner - In: Journal of international accounting auditing & taxation 40 (2020), pp. 1-18
Persistent link: https://www.econbiz.de/10012421941