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Neue Rechnungslegungsvorschriften für Schweizer Banken : Harmonisierung mit IFRS?
Alves, Silke; Klingebiel, Norbert; Nagel-Jungo, Gabriela - In: IRZ : Zeitschrift für internationale Rechnungslegung 10 (2015) 7/8, pp. 303-305
Persistent link: https://www.econbiz.de/10011341346
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The impact of mandatory IFRS adoption on equity valuation of accounting numbers for security investors in the EU
Aharony, Joseph; Bar-Niv, Ran; Falk, Haim - In: European accounting review 19 (2010) 3, pp. 535-578
Persistent link: https://www.econbiz.de/10008695430
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Country effects and sector effects on the harmonization of accounting policy choice
Jaafar, Aziz; McLeay, Stuart J. - In: Abacus : a journal of accounting, finance and business … 43 (2007) 2, pp. 156-189
Persistent link: https://www.econbiz.de/10003537534
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Can R&D expenditures affect firm market value? : an empirical analysis of a panel of European listed firms
Duqi, Andi; Torluccio, Giuseppe - In: Bank performance, risk and firm financing, (pp. 215-241). 2011
Persistent link: https://www.econbiz.de/10009355727
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Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries : company- and country-level determinants
Glaum, Martin; Schmidt, Peter; Street, Donna L.; Vogel, … - In: Accounting and business research : a research quarterly … 43 (2013) 3, pp. 163-204
Persistent link: https://www.econbiz.de/10009754621
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The effect of mandatory IFRS adoption on condititonal conservatism in Europe
André, Paul; Filip, Andrei; Paugam, Luc - In: Journal of business finance & accounting : JBFA 42 (2015) 3/4, pp. 482-514
Persistent link: https://www.econbiz.de/10011553565
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Association between corporate social responsibility and goodwill impairment : evidence from the European Union
Nevrela, Alexander - In: International journal of economics and accounting : IJEA 11 (2022) 1, pp. 42-72
Persistent link: https://www.econbiz.de/10012798902
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The Effect of Corruption and Culture on Mandatory Disclosure Compliance Levels : Goodwill Reporting in Europe
Mazzi, Francesco - 2018
While responding to calls for research and regulatory concerns regarding the influence of country level characteristics on the completeness and quality of financial statements, we examine the simultaneous influences of corruption and culture on levels of compliance with mandatory disclosure...
Persistent link: https://www.econbiz.de/10012932824
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(IR) relevance of goodwill impairment : the case of European banking (2005-2015)
Pallarés Sanchidrián, Jorge; Pérez García, Javier; … - In: Journal of banking regulation 22 (2021) 1, pp. 24-38
Persistent link: https://www.econbiz.de/10012487292
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Do goodwill impairments by European firms provide useful information to investors?
Schatt, Alain; Doukakis, Leonidas; Bessieux-Ollier, Corinne - In: Accounting in Europe 13 (2016) 3, pp. 307-327
Persistent link: https://www.econbiz.de/10012154570