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Factors influencing true and fair view when preparing financial state-ments under IFRS: evidence from the Czech Republic
Homola, David; Paseková, Marie - In: Equilibrium : quarterly journal of economics and … 15 (2020) 3, pp. 595-611
Persistent link: https://www.econbiz.de/10012286485
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Readiness of SMEs in UAE for an accounting standard transition to IFRS for SMEs : an empirical analysis
Kumar, Vijaya - In: International journal of strategic business alliances 3 (2013/2014) 4, pp. 282-296
Persistent link: https://www.econbiz.de/10011456009
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The effect of IFRS adoption on likelihood of management earnings forecasts : evidence in Korea
Rhee, Chang Seop; Yoo, Yong Keun; Cha, Seung Min - In: The journal of applied business research 32 (2016) 6, pp. 1697-1706
Persistent link: https://www.econbiz.de/10011627895
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International Financial Reporting Standard adoption and value relevance of accounting information in Nigeria
Uwuigbe, Uwalomwa; Uwuigbe, Olubukola Ranti; Durodola, … - In: International journal of economics and financial issues … 7 (2017) 3, pp. 1-8
Persistent link: https://www.econbiz.de/10011809230
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What about operational economics? How international accounting standards neglects social structures and special cultures
Forsberg, Per - In: International Journal of Economics and Accounting 1 (2010) 1/2, pp. 107-122
This article argues that the International Financial Reporting Standard (IFRS) neglects social structures and the special culture of operational economics. The article refers to an ethnographic study of a family-owned shipping company in Sweden (Forsberg, 2001). Based on an understanding of how...
Persistent link: https://www.econbiz.de/10010669445
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IFRS adoption and financial reporting quality : IASB qualitative characteristics approach
Agienohuwa, O. O.; Ilaboya, O. J. - In: Accounting and taxation review : A&TR 2 (2018) 3, pp. 30-47
Persistent link: https://www.econbiz.de/10012203532
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Cognitive load theory : why it's important for international business teaching and financial reporting
Parte, Laura; Garvey, Anne M.; Gonzalo-Angulo, José Antonio - In: Journal of teaching in international business 29 (2018) 2, pp. 134-160
Persistent link: https://www.econbiz.de/10011916418
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Interpreting the European Union's IFRS endorsement criteria : the case of IFRS 9
Bischof, Jannis; Daske, Holger - In: Accounting in Europe 13 (2016) 2, pp. 129-168
Persistent link: https://www.econbiz.de/10012154530
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An analysis of the international research on the relationship between prudence and true and fair view in financial reporting
Ciocan, Claudia Cătălina; Georgescu, Iuliana - In: Journal of Eastern Europe research in business & … 2018 (2018), pp. 1-16
Persistent link: https://www.econbiz.de/10012156278
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On the accounting regulation for the european private sector
Canziani, Arnaldo - In: Accounting, Economics, and Law : AEL ; a convivium 7 (2017) 2, pp. 79-91
Persistent link: https://www.econbiz.de/10011976781