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What Is the way forward for IASB's research programme under the evidence-supported approach? : some analyses and comments based on the 2015 agenda consultation
Birt, Jacqueline; Hellman, Niclas; Jorissen, Ann; … - In: Accounting in Europe 13 (2016) 2, pp. 269-283
Persistent link: https://www.econbiz.de/10012154548
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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
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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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Revisiting pay-performance sensitivity around IFRS adoption in Europe : the dominant role of Germany
Banghøy, Jesper; Marton, Jan; Plenborg, Thomas; … - In: Accounting and business research 53 (2023) 7, pp. 790-820
Persistent link: https://www.econbiz.de/10014450546
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Response to discussion of : the effects of compensation and board quality on non-GAAP disclosures in Europe
Isidro, Helena; Marques, Ana - In: The international journal of accounting : TIJA 48 (2013) 3, pp. 324-326
Persistent link: https://www.econbiz.de/10010128396
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The effects of compensation and board quality on non-GAAP disclosures in Europe
Fiechter, Peter - In: The international journal of accounting : TIJA 48 (2013) 3, pp. 318-323
Persistent link: https://www.econbiz.de/10010128402
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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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Fair value or cost model? : drivers of choice for IAS 40 in the real estate industry
Quagli, Alberto; Avallone, Francesco - In: European accounting review 19 (2010) 3, pp. 461-493
Persistent link: https://www.econbiz.de/10008695450
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How is the IFRS for SME accepted in the European context? : an analysis of the homogeneity among European countries, users and preparers in the European commision questionnaire
Quagli, Alberto; Paoloni, Paola - In: Advances in accounting : a research annual 28 (2012) 1, pp. 147-156
Persistent link: https://www.econbiz.de/10009571718