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The impact of mandatory International Financial Reporting Standards adoption on investment efficiency : standards, enforcement, and reporting incentives
Gao, Ru; Sidhu, Baljit K. - In: Abacus : a journal of accounting, finance and business … 54 (2018) 3, pp. 277-318
Persistent link: https://www.econbiz.de/10011965524
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The interplay between accounting professionals and political ideologies : the emergence of Chinese accounting standards from 1978 to 1992
Xu, Lina; Cortese, Corinne; Zhang, Eagle - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 360-378
Persistent link: https://www.econbiz.de/10011937514
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Misleading forecasts in accounting estimates : a form of ethical blindness in accounting standards?
Smieliauskas, Wally; Bewley, Kathryn; Gronewold, Ulfert; … - In: Journal of business ethics : JOBE 152 (2018) 2, pp. 437-457
Persistent link: https://www.econbiz.de/10011926985
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Das neue Rechnungslegungsrecht und dessen Auswirkungen auf die eingeschränkte Revision
Buser, Daniela - In: Treuhand und Revision : Jahrbuch ... (2014), pp. 81-107
Persistent link: https://www.econbiz.de/10011313402
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Offene Fragen und Interpretationen zum neuen Rechnungslegungsrecht
Stenz, Thomas - In: Treuhand und Revision : Jahrbuch ... (2014), pp. 53-79
Persistent link: https://www.econbiz.de/10011313403
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Principles-based vs. rules-based accounting standards : the effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence
Braun, Gary P.; Haynes, Christine M.; Lewis, Tom D.; … - In: Research in accounting regulation 27 (2015) 1, pp. 45-50
Persistent link: https://www.econbiz.de/10011316573
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The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands
Peytcheva, Marietta; Wright, Arnold; Majoor, Barbara - In: Behavioral research in accounting 26 (2014) 2, pp. 51-72
Persistent link: https://www.econbiz.de/10010480071
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Earnings management and participation in accounting standard-setting
Königsgruber, Roland; Palan, Stefan - In: Central European journal of operations research : CEJOR … 23 (2015) 1, pp. 31-52
Persistent link: https://www.econbiz.de/10010481752
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E-Bilanz : Erläuterungen und Anleitungen zur Taxonomie
Bongaerts, Dirk (contributor); Neubeck, Guido (contributor) - 2015 - 4. Auflage
Persistent link: https://www.econbiz.de/10011402955
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The influence of improvements in accounting standards on earnings management : the case of IFRS
Navarro García, Juan Carlos; Madrid-Guijarro, Antonia - In: Australian accounting review 24 (2014) 2, pp. 154-170
Persistent link: https://www.econbiz.de/10010390319