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XBRL to enhance external financial reporting : should we implement or not? ; case company x

Eierle, Brigitte; Ojala, Hannu; Penttinen, Esko - In: Journal of accounting education 32 (2014) 2, pp. 160-170

Persistent link: https://www.econbiz.de/10010384571

Consequences of financial reporting quality on corporate performance : evidence at the international level

Martínez-Ferrero, Jennifer - In: Estudios de economía 41 (2014) 1, pp. 49-88

This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies of FRQ: (i) earnings quality; (ii) conservatism; and (iii) accruals quality. Our purpose is to analyze the effect of a good FRQ on financial performance (FP) measured by the...

Persistent link: https://www.econbiz.de/10010385817

Risk disclosure associated with financial statements reporting of Jordanian public corporations

Tahat, Yasean A. - In: International journal of business and emerging markets … 6 (2014) 2, pp. 139-162

Persistent link: https://www.econbiz.de/10010386008

The objectives of financial reporting : a historical survey and analysis

Zeff, Stephen A. - In: Accounting and business research : a research quarterly … 43 (2013) 4, pp. 262-327

Persistent link: https://www.econbiz.de/10009788976

Tax justice through country-by-country reporting : an analysis of the idea's political journey

Lesage, Dries; Kaçar, Yusuf - In: Tax justice and the political economy of global …, (pp. 262-282). 2013

Persistent link: https://www.econbiz.de/10009789672

Harmonisierung von internem und externem Rechnungswesen : kritische Analyse der Harmonisierbarkeit der Einzelabschlüsse deutscher mittelständischer Unternehmen

Kadner, Andreas - 2013 - 1. Aufl

Persistent link: https://www.econbiz.de/10009789802

Is the decline in the information content of earnings following restatements short-lived?

Chen, Xia; Cheng, Qiang; Lo, Alvis K. - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 177-207

Persistent link: https://www.econbiz.de/10010256775

Perceptions of accounting professionals on IFRS application at the individual financial statements: evidence from Romania

Săcărin, Marian; Bunea, Ştefan; Gîrbină, Maria … - In: Journal of accounting & management information systems … 12 (2013) 3, pp. 405-423

For the accounting year 2012 companies whose securities are listed on Bucharest Stock Exchange are required to present their individual financial statements in conformity with IFRS by restating the information prepared in compliance with national regulations. Moreover, starting 1st January 2013,...

Persistent link: https://www.econbiz.de/10010338852

Fundamentals of advanced accounting

Hoyle, Joe Ben; Schaefer, Thomas F.; Doupnik, Timothy S. - 2015 - Sixth edition

Persistent link: https://www.econbiz.de/10010364498

IFRS in introductory financial accounting using an integrated, comparison-based approach

Rick, Kevin T.; Cherubili, Jason C.; Zhu, Hong - In: Advances in accounting education : teaching and … 13 (2012), pp. 349-381

Persistent link: https://www.econbiz.de/10010372044