Narrow search
Showing 1 - 10 of 10,694
Cover Image
Creative accounting practicies in Slovakia after passing financial crisis
Škoda, Miroslav; Lengyelfalusy, Tomáš; Gabrhelová, … - In: Copernican Journal of Finance & Accounting : CJF&A 6 (2017) 2, pp. 71-86
Persistent link: https://www.econbiz.de/10012216073
Cover Image
Fraud accounting in Slovakia after times of financial crisis
Skoda, Miroslav; Slavikova, Gabriela; Lajčin, Daniel - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 139-146
Persistent link: https://www.econbiz.de/10011762068
Cover Image
Financial crisis and earnings management under U.S. GAAP and IFRS
Thanyaluk Vichitsarawong; Eng, Li Li - In: Review of Pacific Basin financial markets and policies 23 (2020) 2, pp. 2050015-1-2050015-28
Persistent link: https://www.econbiz.de/10012299705
Cover Image
Financial sector and outbreak of the economic crisis in 2008 : IFRS versus US GAAP
Rouvolis, Sotirios - In: Journal of capital markets studies 6 (2022) 3, pp. 242-286
, International Financial Reporting Standards (IFRS) had a more timely effect than US Generally Accepted Accounting Principles (GAAP … statements, such as the Basel Accord which sets many policies closely related to the IFRS, such as deferred tax credits. In this … way, this paper aim to enrich the results of these decisions, and illuminate aspects of amendments to IFRS and US GAAP in …
Persistent link: https://www.econbiz.de/10013543103
Cover Image
Comparative extensiveness of Malaysian and Nigerian banks' earnings management under different accounting standards
Ugbede, Onalo; Lizma, Mohd; Kaseri, Ahmad - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 74-81
Persistent link: https://www.econbiz.de/10011762040
Cover Image
Accounting standards, goodwill impairment and earnings management in Malaysia
Abuaddous, Murad; Mustafa Mohd Hanefah; Nur Hidayah Laili - In: International journal of economics and finance 6 (2014) 12, pp. 201-211
Persistent link: https://www.econbiz.de/10010461444
Cover Image
The market pricing of other-than-temporary impairments
Badertscher, Brad A.; Burks, Jeffrey J.; Easton, Peter D. - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 811-838
Persistent link: https://www.econbiz.de/10010408026
Cover Image
Accounting policy choice during the financial crisis : evidence from adoption of the fair value option
Chang, Yao-Lin; Liu, Chi-chun; Ryan, Stephen G. - In: Journal of accounting, auditing & finance : JAAF 36 (2021) 1, pp. 108-141
Persistent link: https://www.econbiz.de/10012426464
Cover Image
Europe's crisis of accounting
Alvarado, Maria; Muro, Laura; Tennant, Kirk Lee - In: Institutions in crisis : European perspectives on the …, (pp. 76-91). 2011
Persistent link: https://www.econbiz.de/10009382006
Cover Image
Fair value reclassifications of financial assets during the financial crisis
Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - 2012
abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS … reclassifying banks do not fully comply with the accompanying IFRS 7 requirements. These banks experience a significant increase in … bid-ask spreads in the long run. -- Bank Regulation ; Fair Value Accounting ; Financial Crisis ; IAS 39 ; IFRS 7 …
Persistent link: https://www.econbiz.de/10009487337