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The impact of culture and economic factors on the implementation of IFRS

Cardona, Rogelio J.; Castro-González, Karen C.; … - In: Accounting & taxation : AT 6 (2014) 2, pp. 29-47

Persistent link: https://www.econbiz.de/10010510266

Perceptions of challenges on the CPA exam : evidence from Puerto Rico

Cardona, Rogelio J.; Castro-González, Karen C.; … - In: Advances in accounting education 25 (2022), pp. 177-197

Persistent link: https://www.econbiz.de/10014310347

THE IMPACT OF CULTURE AND ECONOMIC FACTORS ON THE IMPLEMENTATION OF IFRS

Cardona, Rogelio J.; Castro-González, Karen C.; … - In: Accounting & Taxation 6 (2014) 2, pp. 29-47

This paper examines the effects of culture and other economic factors on a countryâ€™s decision to implement International Financial Reporting Standards (IFRS). This work extends the previous literature by using a methodology that assigns an implementation score in different countries and...

Persistent link: https://www.econbiz.de/10011205452

Changes in equity compensation plans : evidence from the US capital markets

Cardona, Rogelio J. - In: Global journal of business research : GJBR 5 (2011) 2, pp. 41-52

Persistent link: https://www.econbiz.de/10008808075

Revisiting the relationship between option expensing and stock returns

Cardona, Rogelio J. - In: Accounting & taxation : AT 3 (2011) 2, pp. 1-16

Persistent link: https://www.econbiz.de/10009382858

Revisiting the relationship between option expensing and stock returns

Cardona, Rogelio J. - In: Accounting & taxation : AT 3 (2011) 2, pp. 1-16

Persistent link: https://www.econbiz.de/10009897185

Changes in equity compensation plans : evidence from the US capital markets

Cardona, Rogelio J. - In: Global journal of business research : GJBR 5 (2011) 2, pp. 41-52

Persistent link: https://www.econbiz.de/10009897330

Information content of changes in pension plan funding status and long-term debt

Castro-González, Karen C. - In: The international journal of business and finance … 6 (2012) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10009389694

Portrait of a company : defined benefit pension plan sponsors

Castro-González, Karen C. - In: Accounting & taxation : AT 4 (2012) 1, pp. 43-52

Persistent link: https://www.econbiz.de/10009404654

Financial literacy and retirement planning : evidence from Puerto Rico

Castro-González, Karen C. - In: Global journal of business research : GJBR 8 (2014) 1, pp. 87-98

Persistent link: https://www.econbiz.de/10010205781