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Goodwill and value creation : insight from Italian pioneers
Ferri, Salvatore; Fiorentino, Raffaele; Garzella, Stefano - In: International journal of critical accounting : IJCA 9 (2017) 4, pp. 329-350
Persistent link: https://www.econbiz.de/10011856527
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The history of accounting standard setting in an emerging transition economy : the case of Vietnam
Duc Phan; Joshi, Mahesh; Tran-Nam, Binh - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 379-406
Persistent link: https://www.econbiz.de/10011937536
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A study on the impact of IFRSs convergence in the Indian perspective
Lama, Sameer - In: Journal of commerce & business studies 1 (2013) 2, pp. 57-75
Persistent link: https://www.econbiz.de/10010393406
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Toward a positive theory of disclosure regulation : in search of institutional foundations
Bertomeu, Jeremy; Cheynel, Edwige - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 789-824
Persistent link: https://www.econbiz.de/10009751796
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Accounting regulation, financial development, and economic growth
Akişik, Orhan - In: Emerging markets finance & trade : a journal of the … 49 (2013) 1, pp. 33-67
Persistent link: https://www.econbiz.de/10009742914
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The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles
Ho, Shawn; Sidhu, Baljit; Yang, Fan - In: Accounting and finance 63 (2023) 3, pp. 3609-3641
Persistent link: https://www.econbiz.de/10014375362
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Value relevance and changes in accounting standards : a review of the IFRS adoption literature
Imhanzenobe, Japhet Osazefua - In: Cogent business & management 9 (2022) 1, pp. 1-13
of financial statement figures as well as the degree to which investors consider these figures in making investment … decision. This relevance of accounting figures to investors is referred to in existing literature as value relevance. This …
Persistent link: https://www.econbiz.de/10014420511
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Splitting accountability hairs : anomalies in the adaptation of IFRS for SMEs in the UK and Ireland
Arafat, Imam; Dunne, Theresa; Ahmed, Ahmed H. - In: Accounting in Europe 17 (2020) 2, pp. 183-203
Persistent link: https://www.econbiz.de/10012256413
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The real effects of a new accounting standard : the case of IFRS 15 Revenue from Contracts with Customers
Napier, Christopher; Stadler, Christian - In: Accounting and business research 50 (2020) 5, pp. 474-503
Persistent link: https://www.econbiz.de/10012261294
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"Big 4" influence on audit market
Tache, Marta - In: Central European economic journal 7 (2020) 54, pp. 143-156
The main purpose of this paper is to determine the impact that Big 4 companies have had after the adoption of International Financial Reporting Standards (IFRS) became mandatory on the audit market. Thus, after thorough research of the specialised studies, the impact of the financial reporting...
Persistent link: https://www.econbiz.de/10012435390