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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

Macroeconomic evidence on the impact of manadatory IFRS adoption in equity and debt markets

Beneish, Messod D.; Miller, Brian P.; Yohn, Teri Lombardi - In: Journal of accounting and public policy 34 (2015) 1, pp. 1-27

Persistent link: https://www.econbiz.de/10010501907

Why does the US want to adopt the IFRS?

Nouri, Hossein; Shahid, Abdus - In: International journal of economics and accounting : IJEA 3 (2012) 2, pp. 115-132

Persistent link: https://www.econbiz.de/10009615113

An empirical insight on Spanish listed companies : perceptions of international financial reporting standards

Navarro García, Juan Carlos; Bastida, Francisco - In: Journal of international accounting auditing & taxation 19 (2010) 2, pp. 110-120

Persistent link: https://www.econbiz.de/10009272731

Bank profitability determinants under IFRSs

Iatridis, George Emmanuel; Persakis, Anthony Dionysus - In: International journal of economics and accounting : IJEA 3 (2012) 1, pp. 77-99

Persistent link: https://www.econbiz.de/10009513869

Longitudinal analysis of voluntary adoption of XBRL on financial reporting

Efendi, Jap; Smith, L. Murphy; Wong, Jeffrey - In: International journal of economics and accounting : IJEA 2 (2011) 2, pp. 173-189

Persistent link: https://www.econbiz.de/10009232620

Winds of change in accounting practices in an emerging market : some observation and thoughts

Hosal-Akman, Nazil; Simga-Mugan, Can; Arikboga, Dursun - In: Journal for global business advancement : JGBA 2 (2009) 1/2, pp. 54-75

Persistent link: https://www.econbiz.de/10003828758