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Admitting mistakes : home country effect on the reliability of restatement reporting
Srinivasan, Suraj; Wahid, Aida Sijamic; Yu, Gwen - In: The accounting review : a publication of the American … 90 (2015) 3, pp. 1201-1240
Persistent link: https://www.econbiz.de/10011295562
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Reporting internationaler Unternehmen : Auswirkungen der Harmonisierung und der Konvergenz des Rechnungswesens in Europa
Kammer, Karsten - 2005 - 1. Aufl.
Persistent link: https://www.econbiz.de/10002749821
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Global financial accounting and reporting : principles and analysis
Walton, Peter; Aerts, Walter - 2009 - 2nd ed.
Persistent link: https://www.econbiz.de/10003846576
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IAS/IFRS and financial reporting quality : lessons from the European experience
Palea, Vera - In: China journal of accounting research : CJAR 6 (2013) 4, pp. 247-263
This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing … financial reporting and leads to convergence in financial reporting. This is a key issue for standard setting purposes as IAS …
Persistent link: https://www.econbiz.de/10011825878
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XBRL - based projects for financial and prudential reporting : an empirical analysis in European banking system
Stefanescu, Cristina - In: Acta Universitatis Danubius / Oeconomica 10 (2014) 2, pp. 76-86
Persistent link: https://www.econbiz.de/10010401393
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XBRL as eXtensible Reporting Language for EU reporting
Piechocki, Maciej; Gräning, André; Kienegger, Harald - In: New dimensions of business reporting and XBRL, (pp. 147-174). 2007
Persistent link: https://www.econbiz.de/10003515320
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The use and determinants of online financial reports in Europe : an empirical investigation of listed firms
Pieper, Hendrik; Ottenstein, Philipp; Zülch, Henning - In: International journal of accounting, auditing and … 19 (2023) 3, pp. 297-327
Persistent link: https://www.econbiz.de/10014335308
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Die (De-)Regulierung der Quartalsberichterstattung in der Europäischen Union
Witte, Jessica - 2021
Persistent link: https://www.econbiz.de/10012619927
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Commentary on prospects for global financial reporting
Barth, Mary E. - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 154-167
Persistent link: https://www.econbiz.de/10011409866
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Commentary on prospects for global financial reporting
Barth, Mary E. - 2015
This commentary reviews the status of the global use of International Financial Reporting Standards (IFRS), including … in the US, and offers thoughts on prospects for global financial reporting. Many countries require or permit the use of … IFRS, but the goal of truly global, high quality financial reporting has not yet been achieved. Variation in application …
Persistent link: https://www.econbiz.de/10011862091