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Global Comparability of Financial Reporting Under IFRS : Does Comparability Enhance Value Relevance of Earnings Across Countries?
De Luca, Francesco; Phan, Ho-Tan-Phat - 2022
-country Empirical Analysis on IFRS based financial reports -- 5. Conclusion. … accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts … hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this …
Persistent link: https://www.econbiz.de/10013449007
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Financial reporting quality : the case of Czech and German listed companies
Svoboda, Patrik; Poskočilová, Barbora; Bohušová, Hana - In: International journal of monetary economics and finance … 13 (2020) 3, pp. 235-243
Persistent link: https://www.econbiz.de/10012285463
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Recent history of French Accounting Regulation : five years of convergence towards IFRS
Degos, Jean-Guy; Ouvrard, Stéphane - In: International journal of economics and accounting : IJEA 1 (2010) 3, pp. 200-222
Persistent link: https://www.econbiz.de/10008906210
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Transformacja polskiej rachunkowości na tle rozwoju rachunkowości międzynarodowej red. naukowi Halina Buk; Józef Pfaff
Buk, Halina (contributor); Pfaff, Józef (contributor) - 2013
Persistent link: https://www.econbiz.de/10010348594
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KoR : Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung
Düsseldorf [u.a.] : Verl.-Gruppe Handelsblatt; … - 0.2000,9; 1.2001 -
Persistent link: https://www.econbiz.de/10003263388
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Advanced accounting : concepts & practice
Pahler, Arnold J. - 2006 - 9. ed
Persistent link: https://www.econbiz.de/10002913451
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
Düsseldorf : Fachmedien Otto Schmidt; früher: …; … - 2000,Sept. - 2001,2; 1.2001,3(Mai/Juni) - …
Persistent link: https://www.econbiz.de/10001541240
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From enforcement to financial reporting controls (FRCs) : a country-level composite indicator
Quagli, Alberto; Lagazio, Corrado; Ramassa, Paola - In: Journal of management & governance 25 (2021) 2, pp. 397-427
Persistent link: https://www.econbiz.de/10012547695
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The accounting of the economic entities, between rigours and options
Iov, Daniela; Mihai, Valia; Străoanu, Boni - In: Romanian economic and business review 4 (2009) 4, pp. 7-14
Persistent link: https://www.econbiz.de/10009012502
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The role and current status of IFRS in the completion of national accounting rules : evidence from Slovenia
Novak, Aleš; Valentinčič, Aljoša - In: Accounting in Europe 14 (2017) 1/2, pp. 187-198
Persistent link: https://www.econbiz.de/10011997951