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Control over accounting standards within the European Union : the political controversy surrounding the adoption of IFRS 8

Crawford, L.; Ferguson, John; Helliar, Christine V.; … - In: Critical perspectives on accounting : an international … 25 (2014) 4/5, pp. 304-318

Persistent link: https://www.econbiz.de/10010379941

Accounting standards for european non-profits : reasons and barriers for a harmonisation process

Lopez-Arceiz, Francisco J.; Bellostas, Ana J.; Moneva, … - In: Accounting in Europe 18 (2021) 1, pp. 43-74

Persistent link: https://www.econbiz.de/10012497268

Requirements for reaching accounting harmonization

Poida, Ionela; Băcanu, Mihaela-Nicoleta - In: Journal of accounting and auditing : research & … (2018), pp. 1-8

Persistent link: https://www.econbiz.de/10011864757

Requirements for reaching accounting harmonization

Poida, Ionela; Bacanu, Mihaela-Nicoleta - In: Inventi impact: emerging economies (2018) 3, pp. 154-161

Persistent link: https://www.econbiz.de/10012241708

Implementierung der IFRS in der Europäischen Union : eine Analyse aus Sicht der Neuen Institutionenökonomik

Rokitta, Miriam - 2011 - 1. Aufl.

Persistent link: https://www.econbiz.de/10013430918

How institutional factors andIFRS affect the value relevance of conservative and non-conservative banks

Manganaris, Panayotis; Spathis, Charalambos T.; … - In: Journal of applied accounting research 17 (2016) 2, pp. 211-236

Persistent link: https://www.econbiz.de/10011570587

Legitimacy theory may explain the failure of global adoption of IFRS : the case of Europe and the U.S.

De Luca, Francesco; Prather-Kinsey, Jenice - In: Journal of management & governance 22 (2018) 3, pp. 501-534

Persistent link: https://www.econbiz.de/10011919394

National institutional factors and IFRS implementation in Europe : the case of investment property companies

Fearnley, Nicholas; Gray, Sidney J. - In: International journal of accounting and information … 23 (2015) 3, pp. 271-288

Persistent link: https://www.econbiz.de/10011407003

Explanatory factors of the accounting choices for investments under IAS 27 of listed European Union entities

Ribeiro, Maria; Santos, Paula Gomes dos; Albuquerque, … - In: The journal of corporate accounting & finance 36 (2025) 2, pp. 55-66

Persistent link: https://www.econbiz.de/10015371370

Are the separate financial accounts also relevant? : assessing those accounts reported by listed European entities

Ribeiro, Maria Carolina; Albuquerque, Fábio de; … - In: Cogent business & management 11 (2024) 1, pp. 1-21

The International Accounting Standard (IAS) 27 should be used in the preparation of separate financial statements (SFS … Reporting Standards (IFRS). This research aims to assess the value relevance of SFS. Additionally, it also analyses the value … findings enable the identification of the relevance of this information, highlighting that the profusion of accounting choices …

Persistent link: https://www.econbiz.de/10015427311