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Goodwill and value creation : insight from Italian pioneers
Ferri, Salvatore; Fiorentino, Raffaele; Garzella, Stefano - In: International journal of critical accounting : IJCA 9 (2017) 4, pp. 329-350
Persistent link: https://www.econbiz.de/10011856527
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Materialism and materiality
Shaub, Michael K. - In: International Journal of Accounting, Auditing and … 2 (2005) 4, pp. 347-355
Accountants and auditors in recent financial scandals have been pictured as materialistic, simply calculating … been a truthtelling profession. Materiality, which drives audit priorities, has been institutionalised in accounting and … true. This leads to habitual immaterial misstatements and promotes the view that auditors do not care about truth at all …
Persistent link: https://www.econbiz.de/10008538723
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Materialism and materiality
Shaub, Michael K. - In: International Journal of Accounting, Auditing and … 2 (2005) 4, pp. 347-355
Accountants and auditors in recent financial scandals have been pictured as materialistic, simply calculating … been a truthtelling profession. Materiality, which drives audit priorities, has been institutionalised in accounting and … true. This leads to habitual immaterial misstatements and promotes the view that auditors do not care about truth at all …
Persistent link: https://www.econbiz.de/10005754554
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Corporate governance and financial reporting quality of German firms : three empirical studies
Riediger, Monika A. - 2018
Persistent link: https://www.econbiz.de/10011871927
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Accounting's role in the financial crisis
Hitzel, Courtney - In: African journal of accounting, auditing and finance : AJAAF 2 (2013) 2, pp. 146-156
Persistent link: https://www.econbiz.de/10010383531
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International standards for financial reporting : harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240
global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff …
Persistent link: https://www.econbiz.de/10011456356
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A discussion over IFRS’ adoption in Islamic countries
Dima, Ştefana Maria; Dima, Bogdan; Megan, Ovidiu; … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 35-49
The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...
Persistent link: https://www.econbiz.de/10010395938
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Requirements for reaching accounting harmonization
Poida, Ionela; Bacanu, Mihaela-Nicoleta - In: Inventi impact: emerging economies (2018) 3, pp. 154-161
Persistent link: https://www.econbiz.de/10012241708
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Implications of changes in GAAP for business combinations (and goodwill) on accounting and finance research
Chaney, Paul K.; Gunn, Rita Nevada; Jeter, Debra C. - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050006-1-2050006-49
Persistent link: https://www.econbiz.de/10012301396
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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