Narrow search
Showing 1 - 6 of 6
Cover Image
Anwendung von IAS in der EU : Zukunft des Maßgeblichkeitsprinzips und Steuerbelastung
Oestreicher, Andreas; Spengel, Christoph - In: Recht der internationalen Wirtschaft : RIW ; … 47 (2001) 12, pp. 889-902
Persistent link: https://www.econbiz.de/10001628410
Cover Image
Does the government-mandated adoption of international financial reporting standards reduce income tax revenue?
Mao, Chih-Wen; Wu, Wen-chieh Jack - In: International tax and public finance 26 (2019) 1, pp. 145-166
Persistent link: https://www.econbiz.de/10012230997
Cover Image
Earnings management using classification shifting of revenues
Malikov, Kamran; Manson, Stuart; Coakley, Jerry - In: The British accounting review : the journal of the … 50 (2018) 3, pp. 291-305
Persistent link: https://www.econbiz.de/10011866473
Cover Image
IFRS adoption and tax revenue performance in Africa : does Africa need tax-targeted IFRS reforms?
Queku, Yaw Ndori; Seidu, Baba Adibura; Kubaje, Thompson … - In: Cogent business & management 10 (2023) 2, pp. 1-21
This paper examines the sensitivity of tax revenue performance to IFRS adoption in Africa and the implication for tax policy. The study investigated how IFRS adoption affects the level of tax revenue performance in Africa. This study is one of the foundational studies, which has investigated...
Persistent link: https://www.econbiz.de/10014504982
Cover Image
Do Czech companies disclose revenue in accordance with IFRS requirements?
Knorová, Kateřina - In: European financial and accounting journal : EFAJ 11 (2016) 3, pp. 69-84
Revenue is one of the key indicators informing users of financial statements about company´s performance. The different approaches to revenue recognition are analysed in the first part of this paper. The second part addresses the convergence of US GAAP and IFRS in the area of revenue...
Persistent link: https://www.econbiz.de/10011700707