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From enforcement to financial reporting controls (FRCs) : a country-level composite indicator
Quagli, Alberto; Lagazio, Corrado; Ramassa, Paola - In: Journal of management & governance 25 (2021) 2, pp. 397-427
Persistent link: https://www.econbiz.de/10012547695
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Adopting the international financial reporting standard for small and medium-sized entities in Saudi Arabia
Bakr, Sara Abdullah; Napier, Christopher - In: Journal of economic and administrative sciences 38 (2022) 1, pp. 18-40
Persistent link: https://www.econbiz.de/10012887670
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The influence of country- and firm-level governance on financial reporting quality : revisiting the evidence
Bonetti, Pietro; Magnan, Michel L.; Parbonetti, Antonio - In: Journal of business finance & accounting : JBFA 43 (2016) 9/10, pp. 1059-1094
Persistent link: https://www.econbiz.de/10011643897
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Manipulation and obfuscation of financial reports
Niebuhr, Nikolaj Kirkeby - In: Journal of business finance & accounting : JBFA 51 (2024) 1/2, pp. 276-296
Persistent link: https://www.econbiz.de/10014481175
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International standards for financial reporting : harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240
global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff … financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …
Persistent link: https://www.econbiz.de/10011456356
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The dynamics of the Romanian financial reporting
Lapteş, Ramona; Popa, Adriana Florina - In: Analele ştiinţifice ale Univerşităţii Alexandru … 60 (2013) 1, pp. 107-125
Persistent link: https://www.econbiz.de/10010391276
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Factors influencing true and fair view when preparing financial state-ments under IFRS: evidence from the Czech Republic
Homola, David; Paseková, Marie - In: Equilibrium : quarterly journal of economics and … 15 (2020) 3, pp. 595-611
Persistent link: https://www.econbiz.de/10012286485
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Assessing financial reporting quality of listed companies in developing countries : evidence from Ghana
Mbawuni, Joseph - In: International journal of economics and finance 11 (2019) 9, pp. 29-45
Persistent link: https://www.econbiz.de/10012107480
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Corporate governance and financial reporting quality of German firms : three empirical studies
Riediger, Monika A. - 2018
Persistent link: https://www.econbiz.de/10011871927
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Accounting according to the Czech legislation or IFRS? : Czechia case study
Krajňák, Michal - In: Journal of business economics and management 25 (2024) 3, pp. 553-571
The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia … to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The … preparation of financial statements only in accordance with national accounting regulations may often not be sufficient. Different …
Persistent link: https://www.econbiz.de/10015047700