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Experimental research on standard-setting issues in financial reporting
Koonce, Lisa; Mongold, Cassie; Quaid, Laura; White, Brian J. - In: Accounting, organizations and society : an … 112 (2024), pp. 1-19
Persistent link: https://www.econbiz.de/10014558620
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On the relation between financial reporting quality and country attributes : research challenges and opportunities
Isidro, Helena; Nanda, Dhananjay; Wysocki, Peter D. - In: The accounting review : a publication of the American … 95 (2020) 3, pp. 279-314
Persistent link: https://www.econbiz.de/10012254267
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A half-century of Accounting and Business Research : the impact on the study of international financial reporting
Nobes, Christopher - In: Accounting and business research 50 (2020) 7, pp. 693-701
Persistent link: https://www.econbiz.de/10012313187
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The impact of accounting harmonization on financial statements quality in Serbia
Anđelković, Danijela; Anđelković, Danijela - In: Economic analysis : EA 52 (2019) 1, pp. 128-137
Persistent link: https://www.econbiz.de/10012061671
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Improving the global comparability of IFRS-based financial reporting through global enforcement : a proposed organizational dynamic
Prather-Kinsey, Jenice; De Luca, Francesco; Phan, … - In: International journal of disclosure and governance 19 (2022) 3, pp. 330-351
Persistent link: https://www.econbiz.de/10013392223
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What kind of accounting standards should the IASB write?
Tokar, Mary - In: Journal of accounting & management information systems … 14 (2015) 3, pp. 439-452
subject matter knowledge – of accountants? These issues are explored using examples from recent IASB standard setting …, primarily the IASB’s new revenue standard. The author concludes that there is no single answer. …
Persistent link: https://www.econbiz.de/10011515965
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Discussion of "textual analysis and international financial reporting : large sample evidence"
Chen, Jason V.; Li, Feng - In: Journal of accounting & economics 60 (2015) 2/3, pp. 181-186
Persistent link: https://www.econbiz.de/10011438644
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Has global financial reporting comparability improved?
Conaway, Jenelle K. - In: Contemporary accounting research : the journal of the … 39 (2022) 4, pp. 2825-2860
Persistent link: https://www.econbiz.de/10013464965
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Reporting Financial Performance : Konzeption und Darstellung der Erfolgsrechnung nach Vorschriften des ASB, FASB und IASB
Bogajewskaja, Janina - 2007 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003438983
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IFRS im Zeichen der Konvergenz : Chancen und Herausforderungen für die internationale Rechnungslegung
Pape, Jochen; Fey, Gerd - In: Globale Finanzberichterstattung : Entwicklung, …, (pp. 29-53). 2008
Persistent link: https://www.econbiz.de/10003666917