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Financial reporting and value relevance : empirical evidence from Indian and Tanzanian listed firms
Kaaya, Indiael Daniel - In: Business management review : journal of the University … 22 (2019) 2, pp. 100-118
Persistent link: https://www.econbiz.de/10012062791
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Cross-country diversity and non-IFRS financial performance measures
Clinch, Greg; Tarca, Ann; Wee, Marvin - In: Accounting and finance 63 (2023) 2, pp. 2473-2502
Persistent link: https://www.econbiz.de/10014302103
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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
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Perspektiven der Unternehmensberichterstattung in Europa : Bericht zum 61. Deutschen Betriebswirtschaftler-Tag am 24./25.09.2007 in Berlin
Hillmer, Hans-Jürgen - In: KoR : internationale und kapitalmarktorientierte … 7 (2007) 11, pp. 633-637
Persistent link: https://www.econbiz.de/10003570240
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XBRL for financial reporting : evidence on Italian GAAP versus IFRS
Valentinetti, Diego; Rea, Michele A. - In: Accounting perspectives : a journal of The Canadian … 12 (2013) 3, pp. 237-260
Persistent link: https://www.econbiz.de/10010193776
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Emerging Issues in Revenue Recognition and Financial Statement Reporting
Emengini, Emeka Steve - 2012
financial reporting objectives of an enterprise will determine the choice of revenue recognition policy to be taken. The study … Reporting Council of Nigeria should step up its oversight functions through external auditors on the activities of business …
Persistent link: https://www.econbiz.de/10013101299
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Impact of corporate governance mechanisms on financial reporting quality: a study of Indian GAAP and Indian Accounting Standards
Al Maqtari, Faozi A.; Abdullah, Abdulwahid Ahmed Hashed; … - In: Problems and perspectives in management : PPM ; … 18 (2020) 4, pp. 1-13
Persistent link: https://www.econbiz.de/10012509560
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The effect of financial reporting quality on corporate investment efficiency : evidence from the adoption of SFAS No. 123R
Dou, Yiwei; Wong, M. H. Franco; Xin, Baohua - In: Management science : journal of the Institute for … 65 (2019) 5, pp. 2249-2266
Persistent link: https://www.econbiz.de/10012039756
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Eigenkapitalausweis im IFRS-Abschluss : Praxis der Berichterstattung
Reuter, Michael - 2008
Persistent link: https://www.econbiz.de/10003735377
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Is there a conflict between principles-based standard setting and structured electronic reporting with XBRL?
Beerbaum, Dirk; Piechocki, Maciej; Weber, Christoph - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 33-52
structured electronic reporting, which requires detailed and specific requirements, for which rule-based accounting has …
Persistent link: https://www.econbiz.de/10011818182