Similar Search Results

Do harmonised accounting standards lead to harmonised accounting practices? : an empirical study of IAS 39 measurement requirements in some European Union countries

Morais, Ana Isabel; Fialho, Ana - In: Australian accounting review 18 (2008) 3, pp. 224-236

Persistent link: https://www.econbiz.de/10003771597

Value relevance of alternative methods of accounting for actuarial gains and losses

Morais, Ana Isabel - In: International journal of accounting, auditing and … 8 (2012) 1, pp. 69-90

Persistent link: https://www.econbiz.de/10009487440

Are changes in international accounting standards making them more complex?

Morais, Ana - In: Accounting forum : advancing the interdisciplinary and … 44 (2020) 1, pp. 35-63

Persistent link: https://www.econbiz.de/10012265366

Mandatory adoption of IASB standards : value relevance and country-specific factors

Morais, Ana Isabel; Curto, José Dias - In: Australian accounting review 19 (2009) 2, pp. 128-143

Persistent link: https://www.econbiz.de/10003859509

Actuarial gains and losses : the determinants of the accounting method

Morais, Ana - In: Pacific accounting review 22 (2010) 1, pp. 42-56

Persistent link: https://www.econbiz.de/10003984388

The heteroskedasticity-consistent covariance estimator in accounting

Curto, José Dias; Pinto, José Castro; Morais, Ana Isabel - In: Review of quantitative finance and accounting 37 (2011) 4, pp. 427-449

Persistent link: https://www.econbiz.de/10009504945

The impact of the precision of accounting standards on the expanded auditor's report in the European Union

Pinto, Inês; Morais, Ana; Quick, Reiner - In: Journal of international accounting auditing & taxation 40 (2020), pp. 1-18

Persistent link: https://www.econbiz.de/10012421941

On the "disclosure initiative - principles of disclosure" : the EAA Financial Reporting Standards Committee's view

Abad, Cristina; Barone, Elisabetta; Gullkvist, Benita M.; … - In: Accounting in Europe 17 (2020) 1, pp. 1-32

Persistent link: https://www.econbiz.de/10012256374

An analytical inquiry on timeshare research : a continuously growing segment in the hospitality industry

Penela, Daniela; Morais, Ana Isabel; Gregory, Amy - In: International journal of hospitality management 76 (2019) 1, pp. 132-151

Persistent link: https://www.econbiz.de/10011981840

Goodwill impairment and key audit matters

Fronteira, Ines; Morais, Ana; Pinto, Inês - In: Cogent business & management 10 (2023) 2, pp. 1-17

The main goal of this paper is to analyze the factors that influence the auditor's decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors' disclosure of a goodwill impairment as a KAM. Our...

Persistent link: https://www.econbiz.de/10014505095