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Financial reporting quality : the case of Czech and German listed companies
Svoboda, Patrik; Poskočilová, Barbora; Bohušová, Hana - In: International journal of monetary economics and finance … 13 (2020) 3, pp. 235-243
Persistent link: https://www.econbiz.de/10012285463
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Disclosure of risk information in the European banking sector
Klepczarek, Emilia - 2015
The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...
Persistent link: https://www.econbiz.de/10012010950
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The impact of the adoption of international financial reporting standards on foreign direct investment in Africa
Omotoso, Matthew Olubayo; Schutte, Daniel Petrus; … - In: African finance journal 22 (2020) 1, pp. 21-49
Persistent link: https://www.econbiz.de/10012316629
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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
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 implications of the accounting harmonization process on EU countries : a case study of Greece and Romania
Hlaciuc, Elena; Bostan, Ionel; Grosu, Veronica; … - In: European research studies : an international … 16 (2013) 1, pp. 99-108
Persistent link: https://www.econbiz.de/10011387517
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Accounting treatment of research and development expenditures and firms performance : evidence from Greek listed firms in the Athens Stock Exchange
Kalantonis, Petros - In: International journal of financial engineering and risk … 2 (2016) 3, pp. 211-219
Persistent link: https://www.econbiz.de/10011778854
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Financial Statements : Analysis, Reporting and Valuation
Lessambo, Felix I. - 2022 - 2nd ed. 2022.
Financial Statements -- Chapter 21. Segment and Intermediary Financial Statements -- Chapter 22. IFRS and GAAP -- Part 6. Case …
Persistent link: https://www.econbiz.de/10013431265
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What kind of accounting standards should the IASB write?
Tokar, Mary - In: Journal of accounting & management information systems … 14 (2015) 3, pp. 439-452
This paper focuses on a long-standing challenge for standard setters: what kind of standards should they write? How specific and prescriptive should standards be? How should cost considerations influence requirements? How should standard setters balance comparability with effective communication...
Persistent link: https://www.econbiz.de/10011515965
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Perceptions of accounting professionals on IFRS application at the individual financial statements: evidence from Romania
Săcărin, Marian; Bunea, Ştefan; Gîrbină, Maria … - In: Journal of accounting & management information systems … 12 (2013) 3, pp. 405-423
their individual financial statements in conformity with IFRS by restating the information prepared in compliance with … national regulations. Moreover, starting 1st January 2013, these companies are applying IFRS as the basis of accounting. A … to IFRS (as it was the case for financial institutions). As we considered that the attitude of main stakeholders involved …
Persistent link: https://www.econbiz.de/10010338852
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2 plus 2 equals ...?
Briloff, Abraham J.; Tinker, Anthony; Sy, Aida - In: International journal of critical accounting : IJCA 7 (2015) 3, pp. 213-227
Persistent link: https://www.econbiz.de/10011480875