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Do earnings reported under IFRS tell us more about future earnings and cash flows?
Atwood, T. J.; Drake, Michael S.; Myers, James N.; … - In: Journal of accounting and public policy 30 (2011) 2, pp. 103-121
Persistent link: https://www.econbiz.de/10008990407
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Do Earnings Reported Under IFRS Tell Us More About Future Earnings and Cash Flows?
Atwood, T. J. - 2010
flows differ for firms reporting under IFRS versus firms reporting under United States Generally Accepted Accounting …We contribute to the debate about the relative benefits and costs of International Financial Reporting Standards (IFRS …) adoption by examining whether earnings persistence and the association between current accounting earnings and future cash …
Persistent link: https://www.econbiz.de/10013147507
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Bilanzpolitisches Verhalten bei der Umstellung der Rechnungslegung von HGB auf IFRS : eine empirische Untersuchung deutscher Unternehmen
Detert, Karsten - 2008
internationalen Rechnungslegungsvorschriften der IFRS aufzustellen. Parallel hierzu veröffentlichte das IASB im Jahr 2003 spezielle … Umstellungsregeln für erstmalige Anwender der IFRS. Die im Rechnungslegungsstandard IFRS 1 aufgeführten Vorschriften enthalten eine … Verhaltens bei der Umstellung der Rechnungslegung deutscher Unternehmen von HGB auf IFRS hergeleitet und mittels ökonometrischer …
Persistent link: https://www.econbiz.de/10011929203
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The impact of accounting harmonization on financial statements quality in Serbia
Anđelković, Danijela; Anđelković, Danijela - In: Economic analysis : EA 52 (2019) 1, pp. 128-137
Persistent link: https://www.econbiz.de/10012061671
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The influence of accounting regulation simplification on the financial reporting of micro entities : the case of Croatia
Mamić Sačer, Ivana; Dečman, Nikolina; Sever, Ivana - In: Economic research 28 (2015) 1, pp. 593-607
Persistent link: https://www.econbiz.de/10012220763
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Adoption of International Financial Reporting Standards and its effect on quality of financial reporting : a bibliometric study
Kumari, Reena; Naresh G. - In: International journal of managerial and financial … 15 (2023) 3, pp. 255-281
Persistent link: https://www.econbiz.de/10014315610
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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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International financial reporting : a comparative international survey of accounting requirements and practices in 30 countries
Gray, Sidney J. (ed.); Campbell, L. G. (contributor);  … - 1984
Persistent link: https://www.econbiz.de/10000583840
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Von der Buchhaltung zum Rechnungswesen
Willimann, Josef - In: Standards für nachhaltige Finanzmärkte, (pp. 99-108). 2008
Persistent link: https://www.econbiz.de/10003853938