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The adoption of "International Accounting Standard (IAS) 12 Income Taxes" : convergence or divergence with local accounting standards in selected ASEAN countries?

Yapa, Prem W. S.; Kraal, Diane; Joshi, Mahesh - In: Australasian accounting business and finance journal : AABF 9 (2014) 1, pp. 3-24

Persistent link: https://www.econbiz.de/10010520235

IFRS adoption in ASEAN countries : perceptions of professional accountants from Singapore, Malaysia and Indonesia

Joshi, Mahesh; Yapa, Prem W. Senarath; Kraal, Diane - In: International journal of managerial finance : IJMF 12 (2016) 2, pp. 211-240

Persistent link: https://www.econbiz.de/10011525207

Comparing internet financial reporting practices : Indonesia, Malaysia, Singapore, Japan and Australia

Almilia, Luciana Spica - In: International journal of business information systems : … 20 (2015) 4, pp. 477-495

Persistent link: https://www.econbiz.de/10011448134

Incentives versus standards: properties of accounting income in four East Asian countries

Ball, Ray; Robin, Ashok J.; Wu, Joanna Shuang - In: Journal of accounting & economics 36 (2003) 1/3, pp. 235-270

Persistent link: https://www.econbiz.de/10001930018

IFRS Adoption in ASEAN Countries : Perceptions of Professional Accountants from Singapore, Malaysia and Indonesia

Joshi, Mahesh - 2016

Reporting Standards (IFRS) in their respective nations as well as the implications of these standards for the accounting and … auditing professions in their country of practice. It also explores the extent to which the adoption of IAS/IFRS accounting …

Persistent link: https://www.econbiz.de/10012994224

Do free trade agreements promote intra-industry trade? The case of India and its FTAs

Ramakrishnan, Anjali; Varma, Poornima - In: International Journal of Trade and Global Markets 7 (2014) 2, pp. 129-144

The paper examines the role of free trade agreements (FTAs) in promoting intra-industry trade (IIT) between India and its selected FTAs - Association of South East Asian Nations (ASEAN), South Asian Free Trade Agreement (SAFTA) and Sri Lanka. IIT is evident for India's trade with Sri Lanka and...

Persistent link: https://www.econbiz.de/10010786992