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"In the literature" but wrong : Switzerland and the adoption of IFRS

Zeff, Stephen A. - In: Journal of accounting and public policy 35 (2016) 1, pp. 1-2

Persistent link: https://www.econbiz.de/10011481683

Isomorphism and resistance in implementing IFRS 10 and IFRS 12

Maroun, Warren; Van Zijl, Wayne - In: The British accounting review : the journal of the … 48 (2016) 2, pp. 220-239

Persistent link: https://www.econbiz.de/10011520891

A review of the IFRS adoption literature

George, Emmanuel T. de; Li, Xi; Shivakumar, Lakshmanan - In: Review of accounting studies 21 (2016) 3, pp. 898-1004

Persistent link: https://www.econbiz.de/10011538509

Pre-adoption market reaction to IFRS 9 : a cross-country event study

Onali, Enrico; Ginesti, Gianluca - In: Journal of accounting and public policy 33 (2014) 6, pp. 628-637

Persistent link: https://www.econbiz.de/10010468613

The effect of mandatory IFRS adoption on real and accrual-based earnings management activities

Doukakis, Leonidas - In: Journal of accounting and public policy 33 (2014) 6, pp. 551-572

Persistent link: https://www.econbiz.de/10010468619

An investigation of compliance with International Financial Reporting Standards by listed companies in Turkey

Demir, Volkan; Bahadir, Oğuzhan - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 4-34

companies in Turkey. Based on a sample of 168 companies we investigate the extent to which companies comply with IFRS disclosure …

Persistent link: https://www.econbiz.de/10010395947

The Polish accounting system and IFRS implementation process in the view of empirical research

Grabinski, Konrad; Kedzior, Marcin; Krasodomska, Joanna - In: Journal of accounting & management information systems … 13 (2014) 2, pp. 281-310

stresses that Polish accounting regulations are based on the simultaneous implementation of IFRS convergence and adoption. The … authors point to a number of benefits derived by companies from IFRS implementation including the higher quality of financial … and the results of major empirical research in the area of IFRS implementation in Poland. …

Persistent link: https://www.econbiz.de/10010396509

Implementation of IFRSs and IFRS for SMEs: the case of Estonia

Alver, Lehte; Alver, Jaan; Talpas, Liis - In: Journal of accounting & management information systems … 13 (2014) 2, pp. 236-258

stages: 1) implementation of IFRSs, and 2) implementation of the IFRS for SMEs. The paper also analyzes the possible changes … researchers. In conclusion, it may be said that the implementation of IFRSs and IFRS for SMEs in the form of the Estonian good … international financial reporting standards’ implementation issues. The authors have analyzed the history of Estonian accounting …

Persistent link: https://www.econbiz.de/10010399061

International Public Sector Accounting Standards (IPSAS)

Christiaens, Johan; Neyt, Simon - In: Public sector accounting, (pp. 23-62). 2015

Persistent link: https://www.econbiz.de/10010399674

Adoption and implementation of IFRS in India : a corporate experience

Srivastava, Anubha; Gupta, Priyanka - In: The IUP journal of accounting research & audit … 13 (2014) 4, pp. 7-24

Persistent link: https://www.econbiz.de/10010458619