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Audit exemptions and compliance with tax and accounting regulations
Downing, Jeff; Langli, John C. - In: Accounting and business research 49 (2019) 1, pp. 28-67
Persistent link: https://www.econbiz.de/10012017737
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From enforcement to financial reporting controls (FRCs) : a country-level composite indicator
Quagli, Alberto; Lagazio, Corrado; Ramassa, Paola - In: Journal of management & governance 25 (2021) 2, pp. 397-427
Persistent link: https://www.econbiz.de/10012547695
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Enforcement and compliance of mandatory accounting standards in emerging economies : the case of Pakistan
Hossain, Monirul Alam; Nurunnabi, Mohammad - In: International journal of managerial and financial accounting 3 (2011/12) 2, pp. 200-218
Persistent link: https://www.econbiz.de/10009009110
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Enforcing financial reporting standards : the case of White Pharmaceuticals AG
Zülch, Henning; Detzen, Dominic - In: Issues in accounting education 26 (2011) 3, pp. 619-632
Persistent link: https://www.econbiz.de/10009302732
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Empirical accounting research : three essays with intersections to management and corporate governance
Davarcioglu, Tolga - 2011
Persistent link: https://www.econbiz.de/10009488636
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An investigation of compliance with International Financial Reporting Standards by listed companies in Turkey
Demir, Volkan; Bahadir, Oğuzhan - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 4-34
companies in Turkey. Based on a sample of 168 companies we investigate the extent to which companies comply with IFRS disclosure …
Persistent link: https://www.econbiz.de/10010395947
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Enforcing financial reporting standards : the case of White Pharmaceuticals AG
Zülch, Henning; Detzen, Dominic - 2010
Persistent link: https://www.econbiz.de/10008759405
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Empirical accounting research : three essays with intersections to management and corporate governance
Davarcioglu, Tolga - 2011
Persistent link: https://www.econbiz.de/10009563953
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Compliance with Flexible Accounting Standards
Bøhren, Øyvind - 2017
We examine to what extent firms adhere to the stated intent of non-compulsory accounting standards when reporting for intercorporate investments. The Generally Accepted Accounting Principles (GAAP) in Norway strongly recommend that a 20–50% intercorporate investment is accounted for by the...
Persistent link: https://www.econbiz.de/10012974446
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Deviations from the Mandatory Adoption of IFRS in the European Union : Implementation, Enforcement, Incentives, and Compliance
Pownall, Grace - 2017
In this paper, we evaluate the common assertion that EU firms began using IFRS by 2005 when the EU formally adopted … IFRS. We find that although the incidence of firms using local (or some other) GAAP has declined between 2005 and 2009, it … is still nontrivial. For instance, by 2009 the incidence of non-IFRS financial statements was still in excess of 17% (42 …
Persistent link: https://www.econbiz.de/10012975800