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Bridging the gap between academia and standard setters

Sinclair, Rowena; Cordery, Carolyn - In: Pacific accounting review 28 (2016) 2, pp. 135-152

Persistent link: https://www.econbiz.de/10011480852

Are juries more likely to second-guess auditors under imprecise accounting standards?

Kadous, Kathryn; Mercer, Molly - In: Auditing : a journal of practice & theory 35 (2016) 1, pp. 101-117

Persistent link: https://www.econbiz.de/10011482157

A comparison of between-country measures of legal setting and enforcement of accounting standards

Preiato, John; Brown, Philip; Tarca, Ann - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 1-50

Persistent link: https://www.econbiz.de/10011525557

Interaction between accounting standards and monetary policy : the effect of SFAS 115

Meder, Anthony A. - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 2031-2056

Persistent link: https://www.econbiz.de/10011375876

International standards for financial reporting : harmonization in Macedonia

Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240

A continuous flow of reliable, relevant and financially important information is necessary for making economically justified and strategic investment decisions. Economic globalization has contributed to the need of creating a unified language for communication, a single set of international...

Persistent link: https://www.econbiz.de/10011456356

Comparative analysis of the national accounting standards of the Czech Republic and Lithuania

Mackevicius, Jonas; Strouhal, Jiří; Zverovich, Svetlana - In: European financial and accounting journal : EFAJ 3 (2008) 4, pp. 22-44

The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (IFRS) for accounting periods beginning on or after 1 January 2005. The adoption of IFRS is...

Persistent link: https://www.econbiz.de/10011459355

Accounting standards and banking regulation : some effects of divergence

Downing, Jeff - In: Research in international business and finance 47 (2019), pp. 386-397

Persistent link: https://www.econbiz.de/10012135756

Acculturation and accounting standardization strategies

Salem, Rahma Ben; Damak Ayadi, Salma; Kallal, Rahim - In: Journal of accounting & management information systems … 18 (2019) 3, pp. 330-356

Persistent link: https://www.econbiz.de/10012139204

Accounting standards and earnings quality : evidence from registered ADRs

Alhaj-Yaseen, Yaseen S.; Wu, Kean; Fletcher, Leslie B. - In: Review of Pacific Basin financial markets and policies 21 (2018) 4, pp. 1-40

Persistent link: https://www.econbiz.de/10011976140

An introduction to corporate accounting standards : a review

Ijiri, Yuji - In: Accounting, Economics, and Law : AEL ; a convivium 8 (2018) 1, pp. 1-12

Persistent link: https://www.econbiz.de/10011977536