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Does IFRS convergence really increase accounting qualities? : emerging market evidence
Fuad, Fuad; Juliarto, Agung; Harto, Puji - In: Journal of economics, finance & administrative science 24 (2019) 48, pp. 205-220
value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and … earnings persistence. Design/methodology/approach It analyzes the hypothesis of accounting quality changes in post … indicate that there is no conclusive evidence that all accounting quality dimensions including accruals quality, earnings …
Persistent link: https://www.econbiz.de/10012128839
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Spain and the transition to IFRS
Zorio, Ana - In: Accounting reform in transition and developing economies, (pp. 191-214). 2008
Persistent link: https://www.econbiz.de/10003781082
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Adoption of IFRS in Spain : effect on the comparability and relevance of financial reporting
Callao, Susana; Jarne, José I.; Laínez Gadea, José … - In: Journal of international accounting auditing & taxation 16 (2007) 2, pp. 148-178
Persistent link: https://www.econbiz.de/10003575811
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Optional accounting criteria under IFRSs and corporate characteristics : evidence from Spain : evidencia española
Aledo, Juana; García Martínez, Fernando; Marín … - In: Revista de contabilidad : RC-SAR 14 (2011) 1, pp. 59-85
Persistent link: https://www.econbiz.de/10009381244
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Corporate income tax accounting in Spain : an empirical study
Martínez-Vargas, Julian; Labatut-Serer, Gregorio; … - In: International journal of critical accounting : IJCA 4 (2012) 5/6, pp. 702-727
Persistent link: https://www.econbiz.de/10009702470
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IFRS adoption in Spain and the United Kingdom : effects on accounting numbers and relevance
Callao Gastón, Susana; Ferrer García, Cristina; … - In: Advances in accounting : a research annual 26 (2010) 2, pp. 304-313
Persistent link: https://www.econbiz.de/10008749651
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How ethical are managers' goodwill impairment decisions in Spanish-listed firms?
Giner, Begoña; Pardo, Francisca - In: Journal of business ethics : JOBE 132 (2015) 1, pp. 21-40
Persistent link: https://www.econbiz.de/10011411162
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The Spanish accounting system and international accounting harmonization
Laínez Gadea, José Antonio; Jarne, José I.; Callao, … - In: European accounting review 8 (1999) 1, pp. 93-113
Persistent link: https://www.econbiz.de/10001442502
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Institutions and accounting practices after the financial crisis : international perspective
Krivogorsky, Victoria (ed.) - 2019
financial crisis impact on institutions and accounting practices in Spain / José A. Gonzalo-Angulo and Jose Luis Ucieda -- The … accounting policies and the global financial crisis : the case of Swedish banks / Henrik Andersson and Niclas Hellman -- The … impact of the economic crisis on the financial system and accounting in Brazil / Marcelo Botelho C. Moraes. …
Persistent link: https://www.econbiz.de/10013180150
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Institutions and accounting practices after the financial crisis : international perspective
Krivogorsky, Victoria (ed.) - 2019
Persistent link: https://www.econbiz.de/10011963823