Similar Search Results

Soft adoption and reporting incentives : a study of the impact of IFRS on financial statements in Sweden

Hellman, Niclas - In: Journal of international accounting research 10 (2011) 1, pp. 61-83

Persistent link: https://www.econbiz.de/10009009047

The persistence of international accounting differences as measured on transition to IFRS

Hellman, Niclas; Gray, Sidney J.; Morris, Richard D.; … - In: Accounting and business research : a research quarterly … 45 (2015) 2, pp. 166-195

Persistent link: https://www.econbiz.de/10011378722

The impact of IFRS goodwill reporting on financial analysts' equity valuation judgements : some experimental evidence

Hellman, Niclas; Andersson, Patric; Fröberg, Emelie - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 113-157

Persistent link: https://www.econbiz.de/10011563674

Discussion of "the impact of IFRS goodwill reporting on financial analysts' equity valuation judgements: some experimental evidence"

Du, Fei - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 159-164

Persistent link: https://www.econbiz.de/10011574189

Accounting for goodwill under IFRS : a critical analysis

Johansson, Sven-Erik; Hjelström, Tomas; Hellman, Niclas - In: Journal of international accounting auditing & taxation 27 (2016), pp. 13-25

Persistent link: https://www.econbiz.de/10011624457

What Is the way forward for IASB's research programme under the evidence-supported approach? : some analyses and comments based on the 2015 agenda consultation

Birt, Jacqueline; Hellman, Niclas; Jorissen, Ann; … - In: Accounting in Europe 13 (2016) 2, pp. 269-283

Persistent link: https://www.econbiz.de/10012154548

On the "review of structure and effectiveness of the IFRS Foundation" : the EAA’s Financial Reporting Standards Committee’s view

Giner Inchausti, Begoña; Hellman, Niclas; Jorissen, Ann; … - In: Accounting in Europe 13 (2016) 2, pp. 285-294

Persistent link: https://www.econbiz.de/10012154555

Analysts' evaluations of acquisitions : Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes

Andersson, Patric; Hellman, Niclas - In: Journal of international accounting auditing & taxation 41 (2020), pp. 1-17

Persistent link: https://www.econbiz.de/10012488616

Introducing more IFRS principles of disclosure : will the poor disclosers improve?

Hellman, Niclas; Carenys, Jordi; Moya Gutierrez, Soledad - In: Accounting in Europe 15 (2018) 2, pp. 242-321

Persistent link: https://www.econbiz.de/10011997749

The Persistence of International Accounting Differences as Measured on Transition to IFRS

Hellman, Niclas; Gray, Sidney J.; Morris, Richard Donald; … - 2015

The international accounting classification literature emphasises the importance of understanding how institutional factors shape accounting regulations and practices. With the mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union and Australia in 2005,...

Persistent link: https://www.econbiz.de/10014139159