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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 …
Persistent link: https://www.econbiz.de/10011825878
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The use and determinants of online financial reports in Europe : an empirical investigation of listed firms
Pieper, Hendrik; Ottenstein, Philipp; Zülch, Henning - In: International journal of accounting, auditing and … 19 (2023) 3, pp. 297-327
Persistent link: https://www.econbiz.de/10014335308
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Integrating foreign languages and cultures into US international business programs : best practices and future considerations
Sacco, Steven J. - In: Journal of teaching in international business 25 (2014) 3, pp. 235-249
Persistent link: https://www.econbiz.de/10010404543
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Education policies and migration across European countries
Aparicio Fenoll, Ainoa; Kuehn, Zoë - 2016
This paper tests whether and how two education policies: (i) increasing the length of compulsory education and (ii) introducing foreign languages into compulsory school curricula, affect subsequent migration across European countries. We construct a novel data base that includes information on...
Persistent link: https://www.econbiz.de/10011452717
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Western European censuses, 1960 : an English language guide
Blake, Judith; Donovan, Jerry J. - 1971
Persistent link: https://www.econbiz.de/10001913558
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Look who's talking : on the heterogeneous returns to foreign language use at work among natives and migrants in Europe
Wang, Zhiling; Graaff, Thomas de; Nijkamp, Peter - 2017
We examine the heterogeneous impacts of foreign language use at work on earnings of both native-born workers and foreign-born workers, using a longitudinal survey, viz. the European Community Household Panel (ECHP) running from 1994 to 2001. Our findings are the following. First, for native-born...
Persistent link: https://www.econbiz.de/10012119134
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A study on intellectual capital disclosure determinants in the European context
Dammak, Saida; Triki, Mohamed Wajdi; Boujelbene, Younes - In: International journal of learning and intellectual … 5 (2008) 3/4, pp. 417-430
Persistent link: https://www.econbiz.de/10003790593
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FEE European survey of published accounts
Fédération des Experts Comptables Européens - London : Routledge - Nachgewiesen 2.1991
Persistent link: https://www.econbiz.de/10000501044
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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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IAS/IFRS and Financial Reporting Quality : Lessons from the European Experience
Palea, Vera - 2019
reporting. In doing so, it focuses on the European Union. The adoption of IAS/IFRS in Europe is an example of accounting … to what extent, accounting regulation per se may affect the quality of financial reporting and lead to convergence in … 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