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Der Management Approach : Herausforderungen für Controller und Abschlussprüfer im Kontext der IFRS-Finanzberichterstattung
Maier, Michael Thomas - 2009
Der Management Approach ist ein zentrales Rechnungslegungsprinzip innerhalb der IFRS. Zunächst in den 1990er-Jahren in … Zweitverwendung in der (IFRS-)Bilanzierung zugeführt werden. Eine zentrale Annahme dieser Arbeit ist, daß im Controlling …
Persistent link: https://www.econbiz.de/10011942950
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A case study on fraudulent financial reporting : evidence form Malaysia
Lau, Chee Kwong; Ki Wei Ooi - In: Accounting research journal 29 (2016) 1, pp. 4-19
Persistent link: https://www.econbiz.de/10011578763
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Financial reporting quality for banks in Egypt and the UAE
El-Bannany, Magdi - In: Corporate ownership & control : international … 15 (2017/2018) 2, pp. 116-131
Persistent link: https://www.econbiz.de/10011992984
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Dylematy współczesnej rachunkowości
Gabrusewicz, Wiktor (contributor);  … - 2011
Persistent link: https://www.econbiz.de/10013444680
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Kierunki zmian we współczesnej rachunkowości
Gabrusewicz, Wiktor (contributor);  … - 2011
Persistent link: https://www.econbiz.de/10013444716
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Impact of XBRL adoption on financial reporting quality : a global evidence
Tawiah, Vincent Konadu; Borgi, Hela - In: Accounting research journal 35 (2022) 6, pp. 815-833
Persistent link: https://www.econbiz.de/10014329810
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The effect of managerial adverse experience on financial reporting
Kubick, Thomas R.; Li, Yijun - In: The accounting review : a publication of the American … 98 (2023) 3, pp. 307-333
Persistent link: https://www.econbiz.de/10014303160
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Financial reporting complexities : association with accounting expertise of board and audit committee
Siregar, Sylvia Veronica; Harahap, Siti Nurwahyuningsih - In: The journal of corporate accounting & finance 35 (2024) 1, pp. 203-217
Persistent link: https://www.econbiz.de/10014472305
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Manipulation and obfuscation of financial reports
Niebuhr, Nikolaj Kirkeby - In: Journal of business finance & accounting : JBFA 51 (2024) 1/2, pp. 276-296
Persistent link: https://www.econbiz.de/10014481175
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Issues in financial accounting and reporting
Lont, David - 2010
The decision to adopt IFRS equivalents marked a significant event in the history of accounting in Australia and New … 2001. This special issue aims to be a useful contribution to the debate on financial accounting and reporting, as we … accounting standard setting bodies, which disbanded upon the creation of the International Accounting Standards Board (IASB) in …
Persistent link: https://www.econbiz.de/10012676463