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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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Legitimacy of private accounting standard setters : literature review and suggestions for future research
Sanada, Masatsugu - In: Accounting in Europe 17 (2020) 3, pp. 264-302
Persistent link: https://www.econbiz.de/10012384589
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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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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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Complexity and dual institutionality : the case if IFRS adoption in Russia
Alon, Anna - In: Corporate governance : an international review 21 (2013) 1, pp. 42-57
Persistent link: https://www.econbiz.de/10009713722
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Changing from a rules-based to a principles-based accounting logic : a review
Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: Australasian accounting business and finance journal : AABF 8 (2014) 2, pp. 110-120
Persistent link: https://www.econbiz.de/10010520026
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Why reduce profit? : accounting choice of impairments in Swedish listed corporations
Broberg, Pernilla; Collin, Sven-Olof Yrjö; Tagesson, … - In: International journal of accounting and finance 3 (2011/12) 1, pp. 49-71
Persistent link: https://www.econbiz.de/10009316754
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Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006)
Guay, Wayne R.; Verrecchia, Robert E. - In: Journal of accounting & economics 42 (2006) 1/2, pp. 149-165
Persistent link: https://www.econbiz.de/10003365273
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R&D Disclosures and Capitalization Under IAS 38 – Evidence on the Interplay Between National Institutional Regulations and IFRS Adoption
Dinh, Tami - 2020
Based on the notion that the effects of IFRS adoption are dependent on changes in the institutional environment, this … paper analyses the effects of one prominent feature of IFRS: the accounting for research and development (R&D) under IAS 38 …. In our setting, IFRS adoption is accompanied by a change in the national institutional environment of R&D disclosure in …
Persistent link: https://www.econbiz.de/10012843079