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Financial crisis and earnings management : the European evidence
Filip, Andrei; Raffournier, Bernard - In: The international journal of accounting : TIJA 49 (2014) 4, pp. 455-478
Persistent link: https://www.econbiz.de/10010468638
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International standards for financial reporting : harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240
global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff … financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …
Persistent link: https://www.econbiz.de/10011456356
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Aktuelle Herausforderungen von börsennotierten Gesellschaften : besteht eine Notwendigkeit zur Entlastung?
Neubürger, Heinz-Joachim - In: Globale Finanzberichterstattung : Entwicklung, …, (pp. 129-143). 2008
Persistent link: https://www.econbiz.de/10003666970
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Der EU-Richtlinienvorschlag zur Änderung der bestehenden Rechnungslegungsrichtlinien : zur Modernisierung des Gesellschaftsrechts und Verbesserung der Corporate Governance
Pooten, Holger - In: KoR : internationale und kapitalmarktorientierte … 5 (2005) 2, pp. 58-62
Persistent link: https://www.econbiz.de/10003229764
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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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Goodwill write-off and financial market behaviour: an analysis of possible relationships
Liberatore, Giovanni; Mazzi, Francesco - In: Advances in accounting : a research annual 26 (2010) 2, pp. 333-339
Persistent link: https://www.econbiz.de/10008757389
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On the relation between financial reporting quality and country attributes : research challenges and opportunities
Isidro, Helena; Nanda, Dhananjay; Wysocki, Peter D. - In: The accounting review : a publication of the American … 95 (2020) 3, pp. 279-314
Persistent link: https://www.econbiz.de/10012254267
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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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Global Comparability of Financial Reporting Under IFRS : Does Comparability Enhance Value Relevance of Earnings Across Countries?
De Luca, Francesco; Phan, Ho-Tan-Phat - 2022
-country Empirical Analysis on IFRS based financial reports -- 5. Conclusion. … accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts … hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this …
Persistent link: https://www.econbiz.de/10013449007