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Conservatism in accounting part I: explanations and implications

Watts, Ross L. - 2009

Persistent link: https://www.econbiz.de/10003825632

Conservatism in accounting part II: evidence and research opportunities

Watts, Ross L. - 2009

Persistent link: https://www.econbiz.de/10003825634

Financial reporting, corporate governance and Parmalat : was it a financial reporting failure?

Melis, Giovanni; Melis, Andrea - In: Governing the corporation : regulation and corporate …, (pp. 233-254). 2005

Persistent link: https://www.econbiz.de/10003373233

International financial reporting standards and earnings quality : the case of listed firms in Saudi Arabia

Chehade, Sarah - In: Regulation of Finance and Accounting : 21st and 22nd …, (pp. 273-288). 2022

Persistent link: https://www.econbiz.de/10013449102

The effect of accounting conservatism on corporate investment behavior

Ishida, Souhei; Ito, Kunio - In: International perspectives on accounting and corporate …, (pp. 59-80). 2014

Persistent link: https://www.econbiz.de/10010404436

Digitalization and the challenges for the accounting profession

Gulin, Danimir; Hladika, Mirjana; Valenta, Ivana - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 5 (2019) 1, pp. 502-511

Accounting profession is traditional profession and accounting rules and principles have been established and are the … innovations are not bypassing the accounting profession either. Challenges for the accounting profession are reflected in the need … accounting rules and principles. The aim of this paper is to analyze and systematize the key challenges that digitalization …

Persistent link: https://www.econbiz.de/10012228036