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International classification of accounting systems
Jindrichovska, Irena; Kubickova, Dana - In: The international journal of management science and … (2013) 10, pp. 83-106
Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to … countries on Europe yield different results and the impact of IFRS is not homogeneous due to different country backgrounds and … different socio-cultural traditions. The assumption that the impact of IFRS adoption correlates with membership in a certain …
Persistent link: https://www.econbiz.de/10010355502
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Analysis of the impact of first-time mandatory IFRS adoption on financial statements : the case study of the listed hotels in Turkey
Dalcı, İlhan; Özyapıcı, Hasan - In: Journal of accounting & management information systems … 16 (2017) 1, pp. 5-29
This study aims to explore the impact of first-time IFRS adoption on the selected financial ratios of the hotels listed … signed-rank test and paired-samples t-test have been applied to test the impact of IFRS adoption. The results show that the … transition to IFRS does not influence the financial ratios of listed hotels in Turkey. Accordingly, it sheds light into whether …
Persistent link: https://www.econbiz.de/10011636527
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Brittney's Boutique : tailoring financial statements for function as well as fashion
Stuebs, Martin T.; Bryant, Scott M.; Edison, Cari; … - In: Journal of accounting education 58 (2022), pp. 1-24
Persistent link: https://www.econbiz.de/10013206567
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Detecting false financial statements : evidence from Greece in the period of economic crisis
Pazarskis, Michail; Drogalas, George; Baltzi, Kyriaki - In: Investment management and financial innovations 14 (2017) 3, pp. 102-112
Persistent link: https://www.econbiz.de/10011867229
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Preventing the unpleasant : fraudulent financial statement detection using financial ratios
Pazarskis, Michail; Lazos, Grigorios; Koutoupis, Andreas G. - In: The journal of operational risk 17 (2022) 1, pp. 33-50
Persistent link: https://www.econbiz.de/10014546245
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The impact of IFRS on financial statement data in Greece
Black, Ervin L.; Maggina, Anastasia G. - In: Journal of accounting in emerging economies : JAEE 6 (2016) 1, pp. 69-90
Persistent link: https://www.econbiz.de/10011459654
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Including estimates of the future in today's financial statements
Barth, Mary E. - 2006
Persistent link: https://www.econbiz.de/10003376643
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Institution-specific value
Peasnell, Ken V. - 2006
Persistent link: https://www.econbiz.de/10003376648
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Particularities regarding the reflection of foreign currency transactions in financial statements
Breahnă-Pravăţ, Ionela-Cristina - In: Studies and scientific researches / Economics edition / … 19 (2014), pp. 75-83
Persistent link: https://www.econbiz.de/10011333796
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Aspects concerning interim financial reporting in Romania : standards and regulations
Rotilă, Aristiţa - In: Studies and scientific researches / Economics edition / … 20 (2014), pp. 83-93
Persistent link: https://www.econbiz.de/10011339624