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Accounting comparisons: UK Europe
Nobes, Christopher (contributor)
Persistent link: https://www.econbiz.de/10000801288
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[Introduction] : comparative analysis of the accounts of European towns
1977
Persistent link: https://www.econbiz.de/10000110773
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Measuring European real estate investment performance : a comparison of different approaches
Devaney, Steven - 2013
Persistent link: https://www.econbiz.de/10010240788
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Measuring and assessing sick absence from work : a European cross-sectional study
Antczak, Elżbieta; Miszczyńska, Katarzyna M. - In: Comparative economic research : Central and Eastern Europe 26 (2023) 4, pp. 187-211
This study analyses sickness absence in selected European countries. We suggested and applied three sick‑leave measures: global sickness absence rate, frequency rate, and absolute crude absence rate. To calculate the rates, open access data from Eurostat, the OECD, and the WHO were used. On...
Persistent link: https://www.econbiz.de/10014529554
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Accounting regulation in Europe
McLeay, Stuart J. (contributor); MacLeay, Stuart (contributor) - 1999
Persistent link: https://www.econbiz.de/10000684171
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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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Financial reporting of European banks during the GFC : a pitch
Ratiu, Raluca V. - In: Accounting and finance : journal of the Accounting … 55 (2015) 2, pp. 345-352
Persistent link: https://www.econbiz.de/10011402898
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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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IFRS Consequences on Accounting Conservatism in Europe : Do Auditor Incentives Matter?
Piot, Charles - 2015
consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies … still have some flexibility in their choice of auditor, and the later has a significant say on the accounting policy. We use …
Persistent link: https://www.econbiz.de/10013038294
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Secrecy and the Impact of Mandatory IFRS Adoption on Earnings Quality in Europe
Houqe, Noor - 2017
This study examines the effects of secrecy and mandatory IFRS adoption on earnings quality proxied by signed abnormal … quality. On the other hand, we find that mandatory IFRS adoption improves earnings quality by decreasing abnormal accruals and … earnings conservatism. Interestingly, the effect of IFRS adoption reinforces the effect of secrecy is positively related to …
Persistent link: https://www.econbiz.de/10012957670