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Reading Russian tea leaves : assessing the quality of bank financial statements with the Benford distribution

Davydov, Denis; Swidler, Steven Mark - In: Review of Pacific Basin financial markets and policies 19 (2016) 4, pp. 1-20

Persistent link: https://www.econbiz.de/10011644602

Audit firms, deferred taxation and financial reporting : the case of the Athens Stock Exchange

Chytis, Evangelos; Filos, John; Tagkas, Periklis; … - In: International journal of corporate finance and … 3 (2016) 1, pp. 1-21

Persistent link: https://www.econbiz.de/10011594551

Disclosure of joint ventures and associates in financial statement under IFRS

Ašenbrenerová, Petra - In: European financial and accounting journal : EFAJ 11 (2016) 3, pp. 85-94

This article deals with disclosure of associates and joint venture in financial statement. In May 2011 the IASB issued new standard IFRS 12 Disclosure of interest in other entities. This standard, compared with IAS 28 and IAS 31, requires to disclose more detail information about joint ventures...

Persistent link: https://www.econbiz.de/10011700717