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Accounting regulation in Europe

McLeay, Stuart J. (contributor); MacLeay, Stuart (contributor) - 1999

Persistent link: https://www.econbiz.de/10000684171

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

New aspects in European accounting regulation of micro-entities

Žárová, Marcela - In: European financial and accounting journal : EFAJ 7 (2012) 3/4, pp. 7-9

Persistent link: https://www.econbiz.de/10011460162

IAS/IFRS and financial reporting quality : lessons from the European experience

Palea, Vera - In: China journal of accounting research : CJAR 6 (2013) 4, pp. 247-263

This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing … financial reporting and leads to convergence in financial reporting. This is a key issue for standard setting purposes as IAS/IFRS … so, it adopts the perspective of stock market investors and focuses on value-relevance research. The adoption of IAS/IFRS …

Persistent link: https://www.econbiz.de/10011825878