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Institutions and accounting standard transformation : observations from Japan
Urasaki, Naohiro - In: China journal of accounting research : CJAR 7 (2014) 1, pp. 51-64
This paper describes the transformation of Japan's accounting standards over the past 2 decades and the driving forces … behind this transformation. It also analyzes the current state of Japan's accounting standards, which are characterized by … the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The …
Persistent link: https://www.econbiz.de/10011826025
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Empirical findings from the reconciliation in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia
Sugiyama, Sachiko; Islam, Jesmin - In: Advances in accounting : a research annual 35 (2016), pp. 143-158
Persistent link: https://www.econbiz.de/10011720121
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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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Fair value measurement in financial reporting
Hodder, Leslie; Hopkins, Patrick E.; Schipper, Katherine - 2013
Persistent link: https://www.econbiz.de/10010481402
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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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The impact of accounting harmonization on financial statements quality in Serbia
Anđelković, Danijela; Anđelković, Danijela - In: Economic analysis : EA 52 (2019) 1, pp. 128-137
Persistent link: https://www.econbiz.de/10012061671
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The influence of accounting regulation simplification on the financial reporting of micro entities : the case of Croatia
Mamić Sačer, Ivana; Dečman, Nikolina; Sever, Ivana - In: Economic research 28 (2015) 1, pp. 593-607
Persistent link: https://www.econbiz.de/10012220763
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The usefulness of accounting information resulting from standard-setting compromises : the pension accounting case
Cussatt, Marc; Pollard, Troy J.; Stone, Mary S. - In: Accounting horizons : a quarterly publication of the … 33 (2019) 4, pp. 145-165
Persistent link: https://www.econbiz.de/10012155282
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Comparative sensitivity of capital market information to Malaysian and Nigerian banks' accounting information under GAAPs and IFRS
Ugbede, Onalo; Lizma, Mohd; Kaseri, Ahmad - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 67-73
Persistent link: https://www.econbiz.de/10011762038
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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