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Examining the value relevance of financial statements in European countries : the importance of legal origins on cross listing decisions
Kythreotis, Alexios; Christofi, Kyriakos; Soltani, Milad - In: Cogent business & management 11 (2024) 1, pp. 1-11
In today’s globalized competitive landscape several dimensions such as labour, markets and capital are integrated. As a result, companies attempt to gain inbound foreign capital. To achieve that they investigate away countries to host their operations and to trade their shares. While the...
Persistent link: https://www.econbiz.de/10014519305
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Accounting practices and regulations for extractive industries : a framework for harmonisation
Abdo, Hafez; Owusu, Freeman Brobbey; Mangena, Musa - In: Journal of financial reporting & accounting : JFRA 22 (2024) 1, pp. 147-180
Persistent link: https://www.econbiz.de/10014506460
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Code or court : the financial-political aspect of correlation between common and civil law
Pogrebennyk, Olga I. - In: European journal of law and economics 37 (2014) 2, pp. 175-181
Persistent link: https://www.econbiz.de/10010360955
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Legal origin and financial development : new evidence for old claims? ; the creditor rights index revisited
Graff, Michael - In: International journal of trade and global markets 6 (2013) 4, pp. 326-344
Persistent link: https://www.econbiz.de/10010199122
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The impact of IFRS adoption and corporate governance principles on transparency and disclosure : the case of Borsa Istanbul
Aksu, Mine; Espahbodi, Hassan - In: Emerging markets finance & trade : a journal of the … 52 (2016) 4/6, pp. 1013-1028
Persistent link: https://www.econbiz.de/10011563265
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Brexit and the Trump Era : the future of IFRS
Nurunnabi, Mohammad - In: Business horizons 62 (2019) 3, pp. 319-326
Persistent link: https://www.econbiz.de/10012024120
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The development of accounting and financial reporting practices in Sri Lanka : an exploratory investigation
Dulige, Jayasinghe Hewa; Abayadeera, Nadana; Ali, … - In: The international journal of accounting : TIJA 54 (2019) 2, pp. 1950008-1-1950008-36
Persistent link: https://www.econbiz.de/10012108739
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Are legal families related to financial reporting quality?
Lindahl, Frederick W.; Schadéwitz, Hannu J. - In: Abacus : a journal of accounting, finance and business … 49 (2013) 2, pp. 242-267
Persistent link: https://www.econbiz.de/10009769199
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Testing legal origins theory within France : customary laws versus Roman code
Le Bris, David - In: Journal of comparative economics : the journal of the … 47 (2019) 1, pp. 1-30
Persistent link: https://www.econbiz.de/10012309484
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Doing Business guidance, legal origins theory, and the politics of governance by knowledge
McHugh-Russell, Liam - In: Canadian journal of development studies 43 (2022) 1, pp. 137-156
Persistent link: https://www.econbiz.de/10013162954