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Global accounting convergence and the potential adoption of IFRS by the US (Part II) : political factors and future scenarios for US accounting standards
Hail, Luzi; Leuz, Christian; Wysocki, Peter - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 567-588
Persistent link: https://www.econbiz.de/10008839883
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Essays on the relevance and use of dirty surplus accounting flows in Europe
Wang, Yue - 2006
Persistent link: https://www.econbiz.de/10003706169
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Globalizacja a rozwój rachunkowości finansowej i zarza̜dczej
Sobańska, Irena (contributor) - 2005
Persistent link: https://www.econbiz.de/10003386208
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A progress report : IFRS-US GAAP convergence and its curriculum impact
Bandyopadhyay, Jayanti; McGee, Paul F. - In: Advances in competitiveness research : ACR 20 (2012) 1/2, pp. 78-89
Persistent link: https://www.econbiz.de/10010353394
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Harmonization and convergence - coordinates of accounting globalization
Onica, Mihaela-Cristina - In: Acta Universitatis Danubius / Oeconomica 9 (2013) 2, pp. 52-64
Persistent link: https://www.econbiz.de/10010202668
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Countries' adoption of the International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) : early empirical evidence
Kaya, Devrimi; Koch, Maximilian - In: Accounting and business research : a research quarterly … 45 (2015) 1, pp. 93-120
Persistent link: https://www.econbiz.de/10010471621
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Further convergence accounting
Gisbert, F. J. G. - In: Applied economics letters 10 (2003) 9, pp. 553-556
Persistent link: https://www.econbiz.de/10001802003
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The use of accounting policy options under IFRS in Europe : do country, industry, and topic factors matter?
Eisenschmidt, Karsten; Krasodomska, Joanna - In: Contemporary economics 15 (2021) 3, pp. 289-308
Since the formation of the International Accounting Standards Board (IASB), the use of International Financial … the use of accounting policy choice for selected options in Europe with a particular focus on countries, industry and … under investigation do not always have a significant influence on the accounting option choice. However, the country …
Persistent link: https://www.econbiz.de/10012629574
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Corporate 'Excesses' and Financial Market Dynamics
Maddaloni, Angela; Pain, Darren - 2021
The recent corporate failures in the US and in Europe have considerably damaged investors' confidence in the functioning of financial markets and the ability of the regulatory framework to safeguard their interest and prevent fraud. These episodes demonstrate that market failures exist, which...
Persistent link: https://www.econbiz.de/10013318451