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The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"

Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252

Persistent link: https://www.econbiz.de/10013262650

Differences between new IFRS and US GAAP lease standards and their effects on publicly listed companies

Winiarska, Karolina - In: Financial internet quarterly 16 (2020) 2, pp. 14-23

solutions. Despite the joint effort, there are some discrepancies between promulgated IFRS 16 and ASC 842. In the article they …

Persistent link: https://www.econbiz.de/10012284876

Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards

Bozkurt, Orhan; İslamoğlu, Mehmet; Öz, Yaşar - In: Journal of economics, finance & administrative science 18 (2013) 34, pp. 16-23

uniform global set of standards which will be applicable in finance. Before 2000, in the case of a preference between IFRS … accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as … accounting and auditing see significant advantages in the application of IFRS. Accountants and auditors think that in case IFRS …

Persistent link: https://www.econbiz.de/10011872220

International determinants of comprehensive income reporting by groups : an analytical and comparative study of Poland and Germany

Kwaśny, Jakub; Sajnóg, Artur - In: Comparative economic research : Central and Eastern Europe 25 (2022) 2, pp. 163-185

The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the...

Persistent link: https://www.econbiz.de/10013334995

The reform of accounting standards and audit pricing

Zhu, Kai; Sun, Hong - In: China journal of accounting research : CJAR 5 (2012) 2, pp. 187-198

standards in China. Deeper analysis suggests that (1) the implementation of the new IFRS-based Chinese Accounting Standards …

Persistent link: https://www.econbiz.de/10011825393

Unreliable accounts : how regulators fabricate conceptual narratives to diffuse criticism

Ramanna, Karthik - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 81-151

Persistent link: https://www.econbiz.de/10013261774

Comparative analysis of the national accounting standards of the Czech Republic and Lithuania

Mackevicius, Jonas; Strouhal, Jiří; Zverovich, Svetlana - In: European financial and accounting journal : EFAJ 3 (2008) 4, pp. 22-44

financial statements based on the International Financial Reporting Standards (IFRS) for accounting periods beginning on or … after 1 January 2005. The adoption of IFRS is supported in many countries inside and outside the European Union because it … may improve the quality and comparability of financial reporting. In addition to the use of IFRS by listed companies and …

Persistent link: https://www.econbiz.de/10011459355

Have IFRS positive impact on the regulatory accounting systems in continental European countries?

Žárová, Marcela; Mejzlík, Ladislav - In: European financial and accounting journal : EFAJ 4 (2009) 1, pp. 5-24

This article investigates statement that IFRS have positive impact on the regulatory system in continental European … accounting systems in the Czech Republic. Steps of IFRS implementation are monitored and partial implementation of IFRS into … assumed that the impact of IFRS on accounting regulatory system in other continental European countries is similar. …

Persistent link: https://www.econbiz.de/10011459404

Accounting standard changes and foreign analyst behavior : evidence from China

Wang, Yutao; Hou, Yu; Chen, Xiaolin - In: China journal of accounting research : CJAR 5 (2012) 1, pp. 27-43

This study investigates changes in foreign analyst behavior before and after Chinese New Accounting Standards was implemented during 2007. The empirical results show that after the new accounting standards were implemented, forecast error among foreign analysts decreased in both absolute and...

Persistent link: https://www.econbiz.de/10011824957

Do converged to IFRS national standards and corporate governance attributes affect accounting conservatism? : evidence from China

Pasko, Oleh; Chen, Fuli; Tkal, Yarmila; Hordiyenko, Mykola - In: Scientific papers of the University of Pardubice 29 (2021) 2, pp. 1-17

The purpose of this paper is to examine the effect of the adoption of converged to IFRS national standards on … evidence testifying to the decrease in AC level after converged to IFRS national standards in China became mandatory. The … institutional settings. Whereas prior studies investigate the IFRS adoption per se, our study examines how national standards …

Persistent link: https://www.econbiz.de/10012672056