Similar Search Results

Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...

Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19

Persistent link: https://www.econbiz.de/10013419442

Accounting regulation for charities : international responses to IFRS adoption

Irvine, Helen; Ryan, Christine - In: Pacific accounting review 25 (2013) 2, pp. 124-144

Persistent link: https://www.econbiz.de/10010127459

Bridging Financial Reporting Research and Policy : A Discussion of 'The Impact of Accounting Standards on Pension Investment Decisions'

Cascino, Stefano - 2019

Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with …

Persistent link: https://www.econbiz.de/10012898210

Accounting and taxation : conjoined twins or separate siblings?

Sikka, Prem - In: Accounting forum : advancing the interdisciplinary and … 41 (2017) 4, pp. 390-405

Persistent link: https://www.econbiz.de/10011793062

Measuring goodwill and noncontrolling interest under the new considation accounting standards

Yang, James G. S.; Aquilino, Frank J. - In: Journal of financial reporting & accounting : JFRA 15 (2017) 2, pp. 198-207

Persistent link: https://www.econbiz.de/10011774995

How has IFRS impacted financial reporting for unlisted entities?

Haapamäki, Elina - In: Journal of accounting & management information systems … 17 (2018) 1, pp. 5-30

This paper addresses the question whether adoption of International Financial Reporting Standards (IFRS) is associated … companies that have adopted IFRS voluntarily engage significantly less in earnings management compared to companies that have … not adopted IFRS. Moreover, this study examines firm-specific incentives and their role in the adoption decision within …

Persistent link: https://www.econbiz.de/10011821333