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The effects of International Financial Reporting Standards, auditing and legal enforcement on tax evasion : evidence from 37 African countries
Kurauone, Ophias; Kong, Yusheng; Sun, Huaping; … - In: Global finance journal 49 (2021), pp. 1-21
Persistent link: https://www.econbiz.de/10012887211
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Compliance with IFRS for related party transactions across eight African countries : do corruption and government quality matter?
Sellami, Yosra Mnif; Borgi, Hela - In: International journal of accounting, auditing and … 16 (2020) 1, pp. 81-107
Persistent link: https://www.econbiz.de/10012204435
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Disentangling mandatory IFRS reporting and changes in enforcement
Barth, Mary E.; Israeli, Doron - In: Journal of accounting & economics 56 (2013) 2/3, pp. 178-188
Persistent link: https://www.econbiz.de/10010243019
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A comparison of between-country measures of legal setting and enforcement of accounting standards
Preiato, John; Brown, Philip; Tarca, Ann - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 1-50
Persistent link: https://www.econbiz.de/10011525557
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Effizienz der Kapitalmärkte durch Enforcement von IFRS
Lohwasser, Ekaterina - 2006 - 1. Aufl.
Persistent link: https://www.econbiz.de/10013434811
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Internationale Koordinierung nationaler Enforcement-Aktivitäten : Eine kritische Analyse unter besonderer Berücksichtigung der Deutschen Prüfstelle für Rechnungslegung
Bockmann, Roland - 2012
Enforcement der Rechnungslegung -- Internationalisierung der Kapitalmärkte und Harmonisierung der kapitalmarktorientierten Rechnungslegung -- Konzeptionsmodelle für die internationale Koordinierung nationaler Enforcement-Aktivitäten -- Deutsche Prüfstelle für Rechnungslegung (DPR) --...
Persistent link: https://www.econbiz.de/10014016223
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Die Auswirkungen der Harmonisierung internationaler Rechnungslegung auf das Controlling von Forschung und Entwicklung
Bramann, Annehild - 2009
Persistent link: https://www.econbiz.de/10010198338
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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) 2, pp. 200-218
reflects the views of different user groups of Pakistan. The study concludes that the compliance of mandatory PASs can be …
Persistent link: https://www.econbiz.de/10009352417
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An empirical investigation of Greek firms' compliance to IFRS disclosure requirements
Ballas, Apostolos A.; Tzovas, Christos - In: International Journal of Managerial and Financial Accounting 2 (2010) 1, pp. 40-62
This study investigates the compliance of Greek firms to IFRS disclosure requirements. Using a checklist based on the … disclosure requirements contained on the proposed standard for SMEs, a compliance score was calculated for a sample of 32 listed … what firm characteristics (listing status, sector, size, profitability) may be related to the extent of compliance. On …
Persistent link: https://www.econbiz.de/10008755154