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Formal participation in the IASB's due process of standard setting : a multi-issue/multi-period analysis

Jorissen, Ann; Lybaert, Nadine; Orens, Raf; Van der Tas, Leo - In: European accounting review 21 (2012) 4, pp. 693-729

Persistent link: https://www.econbiz.de/10009682730

Formal Participation in the IASB's Due Process of Standard Setting : A Multi-Issue/Multi-Period Analysis

Jorissen, Ann - 2010

This paper sets out to enquire the nature of constituents' participation in the IASB's due process in terms of representation (constituents' diversity and characteristics) and drivers to participate. We choose to adopt a multi-issue/multi-period approach to investigate constituents' formal...

Persistent link: https://www.econbiz.de/10013148532

A geographic analysis of constituents' formal participation in the process of international accounting standard setting : do we have a level playing field?

Jorissen, Ann; Lybaert, Nadine; Orens, Raf; Tas, Leo van der - In: Journal of accounting and public policy 32 (2013) 4, pp. 237-270

Persistent link: https://www.econbiz.de/10009762710

Measuring international harmonization and standardization : a comment

Tas, Leo G. van der - 2008

Persistent link: https://www.econbiz.de/10003715263

On the "review of structure and effectiveness of the IFRS Foundation" : the EAA’s Financial Reporting Standards Committee’s view

Giner Inchausti, Begoña; Hellman, Niclas; Jorissen, Ann; … - In: Accounting in Europe 13 (2016) 2, pp. 285-294

Persistent link: https://www.econbiz.de/10012154555

Are IFRS Standards a "trusted" language for private firm credit decisions? : an analysis of country differences in users’ perspective

Jorissen, Ann; Ram, Ronita; Barros, Pedro Moraya - In: Accounting and finance 62 (2022) 2, pp. 3021-3065

Persistent link: https://www.econbiz.de/10013325756