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Adoption of IFRS in Japan : challenges and consequences
Tsunogaya, Noriyuki; Hellmann, Andreas; Scagnelli, … - In: Pacific accounting review 27 (2015) 1, pp. 3-27
Persistent link: https://www.econbiz.de/10010532571
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The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis
Balakrishnan, Karthik - 2016
This paper examines the effect of accounting conservatism on firm-level investment during the 2007-2008 global … debt raising activity and stock performance. The evidence suggests that accounting conservatism reduces underinvestment in …
Persistent link: https://www.econbiz.de/10012987650
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The effect of accounting conservatism on corporate investment during the global financial crisis
Balakrishnan, Karthik; Watts, Ross L.; Zuo, Luo - In: Journal of business finance & accounting : JBFA 43 (2016) 5/6, pp. 513-542
Persistent link: https://www.econbiz.de/10011610302
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Three "-isations" : thinking with but beyond the sociological in comprehending accounting in a global context
Arrington, Edward; Upton, David R. - In: International journal of critical accounting : IJCA 5 (2013) 4, pp. 327-345
Persistent link: https://www.econbiz.de/10009791650
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Implications of accounting and tax treatment of cryptocurrencies
Martinčević, Ivana; Sesar, Vesna; Buntak, Krešimir - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 7 (2021) 1, pp. 376-388
affect accounting processing, which presents new challenges in accounting practice. One of the most significant changes and … innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely … cryptocurrencies and transactions with cryptocurrencies are frequent appearances in today’s modern business, accounting and tax …
Persistent link: https://www.econbiz.de/10013170645
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Auditor type and IAS 1 compliance nexus : do size and industry effects matter?
Appiah, Kingsley Opoku; Tetteh, Simon Kofi; Kamil, Rabiatu - In: International journal of accounting and finance 10 (2020) 4, pp. 190-211
Persistent link: https://www.econbiz.de/10012694332
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Corporate natural capital accounting
Barker, Richard - In: Oxford review of economic policy 35 (2019) 1, pp. 68-87
Persistent link: https://www.econbiz.de/10012112002
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Definitions and accounting of climate finance : between divergence and constructive ambiguity
Shishlov, Igor; Censkowsky, Philipp - In: Climate policy 22 (2022) 6, pp. 798-816
Persistent link: https://www.econbiz.de/10013363201
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Publication trends in the Journal of International Financial Management and Accounting : a retrospective review
Baker, H. Kent; Kumar, Satish; Goyal, Kirti - In: Journal of international financial management & accounting 34 (2023) 2, pp. 131-161
Persistent link: https://www.econbiz.de/10014336543
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Categorical characteristics of wine classifications in the system of internal regulation of accounting
Gutsalenko, Liubov; Marchuk, Uliana; Zabolotnyy, Serhiy; … - In: European research studies 25 (2022) 2, pp. 543-554
Persistent link: https://www.econbiz.de/10013532050