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Modernisation of public sector financial reporting systems in Europe : challenges and milestones

Svoboda, Michal - In: European financial and accounting journal : EFAJ 11 (2016) 4, pp. 5-16

governments´ efforts towards better accountability. IPSAS standards, a full accrual national financial reporting standards closed … to, or national standards with clear reference to IPSAS, are often considered as the best tool for that. This article …

Persistent link: https://www.econbiz.de/10011706612

IAS/IFRS and Financial Reporting Quality : Lessons from the European Experience

Palea, Vera - 2019

This paper discusses empirical research on the effects of the adoption of IAS/IFRS on the quality of financial … reporting. In doing so, it focuses on the European Union. The adoption of IAS/IFRS in Europe is an example of accounting … financial reporting. This is a key issue for standard setting purposes as IAS/IFRS have been adopted in very diverse countries …

Persistent link: https://www.econbiz.de/10012905104

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

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

Financial Reporting under IAS/IFRS : theoretical background and capital market evidence - a european perspective

Palea, Vera - 2013

Persistent link: https://www.econbiz.de/10014005804

Impact of IPSAS on reforming governmental financial information systems: a comparative study

Christiaens, Johan; Reyniers, Brecht - 2009

Persistent link: https://www.econbiz.de/10003936794

Public sector accounting and auditing in Europe : the challenge of harmonization

Brusca, Isabel (ed.); Caperchione, Eugenio (ed.); … - 2015

"The accounting systems of all levels of government in Europe have undergone substantial changes during the last twenty years, which have not always been communicated outside country boundaries in a timely manner. This book answers that shortcoming. With contributions by 25 leading researchers,...

Persistent link: https://www.econbiz.de/10013547143

Reforming governmental accounting and budgeting in Europe

Lüder, Klaus (ed.) - 2003

This book is unique in its scope and depth of coverage. It describes the government accounting and budgeting in each of nine European countries, at national and local levels, in their current and prospective forms. The nine countries represent Northern Europe (Finland, Sweden), Central Europe...

Persistent link: https://www.econbiz.de/10001818436

Cost accounting in government : theory and applications

Mohr, Zachary (contributor) - 2017 - First edition.

1. A framework for cost accounting systems in government / Zachary T. Mohr -- 2. Contextualizing cost accounting in government from a historical perspective / Zachary T. Mohr and William C. Rivenbark -- 3. The intrinsic value of cost accounting for benchmarking service efficiency / William C....

Persistent link: https://www.econbiz.de/10013181437

FEE European survey of published accounts

Fédération des Experts Comptables Européens - London : Routledge - Nachgewiesen 2.1991

Persistent link: https://www.econbiz.de/10000501044

The Financial Reporting Quality Effect on European Firm Performance

Lopes, Cláudia - 2014

This paper analyses whether accounting quality produces any impact on firm performance using only accounting data: the abnormal accruals methodology to evaluate accounting quality and ROA to determine firm performance. This is important because accounting information guides investment decisions...

Persistent link: https://www.econbiz.de/10013065011

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