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Earnings management in Europe post IFRS : do cultural influences persist?
Gray, Sidney J.; Kang, Tony; Lin, Zhiwei; Tang, Qingliang - In: Management international review : mir ; journal of … 55 (2015) 6, pp. 827-856
Persistent link: https://www.econbiz.de/10011406747
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Accounting for agricultural products : US versus IFRS GAAP
Marsh, Treba; Fischer, Mary - In: Journal of business & economics research 11 (2013) 2, pp. 79-87
Persistent link: https://www.econbiz.de/10009727191
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Stand der de facto-Kovergenz von IFRS und US-GAAP : eine empirische Analyse der Überleitungsrechnungen nach Form 20-F von Unternehmen aus der Europäischen Union
Dobler, Michael; Günther, Nina - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 60 (2008) 8, pp. 809-845
Persistent link: https://www.econbiz.de/10003784306
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General tax accounting rules, IFRS and derivatives
D'Amelio, Dana; Marshall, Kenneth; Carman, Paul; … - In: Derivatives & financial instruments 12 (2010) 2, pp. 11-16
Persistent link: https://www.econbiz.de/10008655674
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Examining dual accounting systems in Europe
Macías, Marta; Muiño, Flora - In: The international journal of accounting : TIJA 46 (2011) 1, pp. 51-78
Persistent link: https://www.econbiz.de/10008989259
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Influence of IFRS on earnings manipulation : evidence from the European Union
Miková, Tereza - In: Acta oeconomica Pragensia : vědecký časopis Vysoke … 22 (2014) 6, pp. 3-18
Persistent link: https://www.econbiz.de/10010503005
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Aktive latente Steuern auf steuerliche Verlustvorträge : Relevanz der US-amerikanischen "Rules-based"-Rechnungslegung für die "Principles-based"-IFRS-Rechnungslegung?
Bösser, Jörg; Pilhofer, Jochen - In: KoR : internationale und kapitalmarktorientierte … 8 (2008) 5, pp. 296-303
Persistent link: https://www.econbiz.de/10003692622
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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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Impact of IFRS on the accounting numbers of Romanian listed companies
Istrate, Costel - In: Journal of accounting & management information systems … 13 (2014) 3, pp. 466-491
The accession of Romania to EU – in 2007 - confirmed the mandatory application IFRS in the consolidated financial … statements of Romanian listed companies. From 2012, the application of IFRS is extended to the separate financial statements of … the listed companies. Applying the Gray index of comparability, we attempt to measure the impact of the transition to IFRS …
Persistent link: https://www.econbiz.de/10010526634
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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