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The effect of accounting education and national culture on accounting judgments : a comparative study of Anglo-Celtic and Chinese
Chand, Parmod; Cummings, Lorne; Patel, Chris - In: European accounting review 21 (2012) 1, pp. 153-182
Persistent link: https://www.econbiz.de/10009562333
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Uncertainty expressions in accounting : critical issues and recommendations
Zhang, Yuqian; De Zoysa, Anura; Cortese, Corinne - In: Australasian accounting business and finance journal : AABF 13 (2019) 4, pp. 4-22
Persistent link: https://www.econbiz.de/10012215843
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Accounting and reporting requirements of the private pension trust
Cramer jr., Joe J. - 1965
Persistent link: https://www.econbiz.de/10002033452
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Confidence of accountants in applying international financial reporting standards
Mala, Rajni; Chand, Parmod - In: Corporate ownership & control : international … 13 (2015/2016) 1, pp. 56-65
Persistent link: https://www.econbiz.de/10011600431
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Impact of IFRS 15 adoption on performance measurement in healthcare : the case of National Health Service Foundation Trusts
Tenzer, Anita - In: Cogent business & management 11 (2024) 1, pp. 1-16
financial reports globally and to follow best practices from the private sector. The implementation of new or revised accounting … performance of University and Teaching Hospitals Foundation Trusts, considering both financial and management accounting … performance changes after IFRS 15 implementation, specifically in terms of accounting effects. This exploration paves the way for …
Persistent link: https://www.econbiz.de/10014521377
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The Auditor-Valuation Specialist Coopetitive Alliance in the Fair Value Audit of Complex Financial Instruments
Barr-Pulliam, Dereck - 2020
We analyze interviews with valuation specialists (specialists) employed by audit firms (in the Asia-Pacific region, Europe, and the U.S.) to understand how they work with auditors to evaluate the reasonableness of fair value measurements (FVMs) for financial instruments. The rapid growth of FVMs...
Persistent link: https://www.econbiz.de/10012832009
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Influence of transnational economic alliances on the IFRS convergence decision in India : institutional perspectives
Krishnan, Sarada R. - In: Accounting forum : advancing the interdisciplinary and … 42 (2018) 4, pp. 309-327
Persistent link: https://www.econbiz.de/10011962836
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China's progress with IFRS convergence : interviews with Chinese professors
Nie, Ping; Collins, Allison B.; Wang, Shanping - In: Issues in accounting education 28 (2013) 2, pp. 277-290
Persistent link: https://www.econbiz.de/10009760711
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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 …
Persistent link: https://www.econbiz.de/10011456356
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A discussion over IFRS’ adoption in Islamic countries
Dima, Ştefana Maria; Dima, Bogdan; Megan, Ovidiu; … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 35-49
The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...
Persistent link: https://www.econbiz.de/10010395938