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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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Legitimacy of private accounting standard setters : literature review and suggestions for future research
Sanada, Masatsugu - In: Accounting in Europe 17 (2020) 3, pp. 264-302
Persistent link: https://www.econbiz.de/10012384589
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Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006)
Guay, Wayne R.; Verrecchia, Robert E. - In: Journal of accounting & economics 42 (2006) 1/2, pp. 149-165
Persistent link: https://www.econbiz.de/10003365273
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R&D Disclosures and Capitalization Under IAS 38 – Evidence on the Interplay Between National Institutional Regulations and IFRS Adoption
Dinh, Tami - 2020
Based on the notion that the effects of IFRS adoption are dependent on changes in the institutional environment, this … paper analyses the effects of one prominent feature of IFRS: the accounting for research and development (R&D) under IAS 38 …. In our setting, IFRS adoption is accompanied by a change in the national institutional environment of R&D disclosure in …
Persistent link: https://www.econbiz.de/10012843079
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Interlingual translation of the international financial reporting standards as institutional work
Kettunen, Jaana - In: Accounting, organizations and society : an … 56 (2017), pp. 38-54
Persistent link: https://www.econbiz.de/10011699172
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Accounting regulation, financial development, and economic growth
Akişik, Orhan - In: Emerging markets finance & trade : a journal of the … 49 (2013) 1, pp. 33-67
Persistent link: https://www.econbiz.de/10009742914
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The international standards on auditing as a convergence parameter between US GAAP and IFRS
Toudas, Kanellos - In: Corporate board : role, duties & composition; … 14 (2018) 3, pp. 15-22
Persistent link: https://www.econbiz.de/10012001345
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International financial reporting : a comparative international survey of accounting requirements and practices in 30 countries
Gray, Sidney J. (ed.); Campbell, L. G. (contributor);  … - 1984
Persistent link: https://www.econbiz.de/10000583840
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Internationale Harmonisierung der Rechnungslegung : Fluch oder Segen für die Wirtschaft
Stenz, Thomas - In: 25 Jahre Unternehmertum : Festschrift für Giorgio Behr, (pp. 275-281). 2010
Persistent link: https://www.econbiz.de/10008857241