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Fair value vs conservatism? : aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China
Macve, R. H. - In: The British accounting review : the journal of the … 47 (2015) 2, pp. 124-141
Persistent link: https://www.econbiz.de/10011333501
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Textual analysis and international financial reporting : large sample evidence
Lang, Mark H.; Stice-Lawrence, Lorien - In: Journal of accounting & economics 60 (2015) 2/3, pp. 110-135
Persistent link: https://www.econbiz.de/10011438641
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The path of lease resistance : how changes to lease accounting treatment may impact your business
Gross, Andrew D.; Huston, G. Ryan; Huston, Janet M. - In: Business horizons 57 (2014) 6, pp. 759-765
Persistent link: https://www.econbiz.de/10010433283
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Implementation of international financial reporting standards (IFRS) in India : an overview
Singh, Saumya; Kumar, Raj - In: Reinventing management strategies : the design for …, (pp. 220-228). 2014
Persistent link: https://www.econbiz.de/10010437254
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Does citizens' financial literacy relate to bank financial reporting transparency?
Jin, Justin Y.; Kanagaretnam, Kiridaran; Liu, Y. I.; … - In: The European accounting review 30 (2021) 5, pp. 887-912
Persistent link: https://www.econbiz.de/10012653650
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Convergence of Romanian accounting regulations with ifrs in the context of globalization
Pordea, Daniela - In: Organizations and performance in a complex world : 26th …, (pp. 265-274). 2021
Persistent link: https://www.econbiz.de/10012416902
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The effect of fair value accounting on the performance evaluation role of earnings
DeFond, Mark L.; Hu, Jinshuai; Hung, Mingyi; Li, Siqi - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-23
Persistent link: https://www.econbiz.de/10012494832
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The effect of IFRS for SMEs on the financial reporting environment of private firms : an exploratory interview study
Gassen, Joachim - In: Accounting and business research : a research quarterly … 47 (2017) 5, pp. 540-563
Persistent link: https://www.econbiz.de/10011755856
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What are the origins of new leasing conceptual models and how these models are coming true in IFRS 16?
Peprníčková, Mariana - In: The impact of globalization on international finance …, (pp. 291-299). 2018
The paper examines an origin of newly accepted lease accounting rules under IFRS 16. In historical context, searches … perspective of newly accepted IFRS 16. The substantial change of lessee accounting embodied in IFRS 16 has its origin in the … also FASB's role and perspectives. The conceptual lease accounting approaches are discussed in general in context with …
Persistent link: https://www.econbiz.de/10012236662
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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