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Italian small and medium-sized enterprises and harmonization of European accountancy : contexts and impacts
Petrolati, Patrizia - In: Piccola impresa (2007) 2, pp. 35-57
Persistent link: https://www.econbiz.de/10003630753
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Alternative standards (IAS/US GAAP) and continental European accounts : evidences of a competitive process
Zambon, Stefano; Dick, Wolfgang - 1998
Persistent link: https://www.econbiz.de/10000680730
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Comparability effects of mandatory IFRS adoption
Cascino, Stefano; Gassen, Joachim - 2012 - This version: December 2011, First version: September 2008
The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS …
Persistent link: https://www.econbiz.de/10009487339
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Der Jahresabschluss deutscher und italienischer Kapitalgesellschaften
Eikenberg, Thorsten - 2008
Persistent link: https://www.econbiz.de/10003758661
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A comparative analysis of regulatory strategies in accounting and their impact on corporate compliance
Ebbers, Gabi - 2001
Persistent link: https://www.econbiz.de/10001576764
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Quo vadis European true and fair view? : the integration of continental European and Anglo-Saxon stakeholder protection interests
Meuthen, Mario Henry - In: Corporate ownership & control : international … 14 (2017) 4, pp. 276-283
Persistent link: https://www.econbiz.de/10011798340
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IAS/IFRS: uno sguardo d'insieme, con specifico riferimento all'iscrizione in bilancio delle partecipazioni
De Angelis, Lorenzo - In: Economia internazionale 61 (2008) 2/3, pp. 261-311
Persistent link: https://www.econbiz.de/10003775055
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The role of national standard setters in the standards developing process : the Italian experience
Provasoli, Angelo; Mazzola, Pietro; Pozza, Lorenzo - In: Globalisation of accounting standards, (pp. 110-129). 2007
Persistent link: https://www.econbiz.de/10003497525
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Da accounting standards affect PMS tools? : the case of IAS/IFRS adoption in Italy
Guerrini, Andrea; Cantele, Silvia; Modina, Silvio; … - In: International journal of business performance management 12 (2010/11) 3, pp. 295-308
Persistent link: https://www.econbiz.de/10009154448