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The development of accounting and financial reporting practices in Sri Lanka : an exploratory investigation
Dulige, Jayasinghe Hewa; Abayadeera, Nadana; Ali, … - In: The international journal of accounting : TIJA 54 (2019) 2, pp. 1950008-1-1950008-36
Persistent link: https://www.econbiz.de/10012108739
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IFRS 9 : initiator of changes in management accounting processes
Gornjak, Mojca - In: Management 14 (2019) 2, pp. 95-116
Persistent link: https://www.econbiz.de/10012199776
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Compliance with accounting standards by financial institutions : some evidence from Bangladesh
Islam, Majidul; Hossain, Ashrafee Tanvir - In: Research in accounting regulation 29 (2017) 2, pp. 145-151
Persistent link: https://www.econbiz.de/10011811196
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature
Moehrle, Stephen R.; Meckfessel, Michele; … - In: Research in accounting regulation 30 (2018) 2, pp. 138-147
Persistent link: https://www.econbiz.de/10011947565
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IFRS adoption and the opinion of OHADA accountants
Dicko, Saidatou; Fortin, Anne - In: Afro-Asian Journal of Finance and Accounting : AAJFA 4 (2014) 2, pp. 141-162
Persistent link: https://www.econbiz.de/10010485670
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Financial decision making and the adoption of IFRSs : evidence from Greek listed firms
Apostolou, Apostolos K.; Dimitras, Augustinos I. - In: Spudai / University of Piraeus : journal of economics … 59 (2009) 1/2, pp. 57-84
Persistent link: https://www.econbiz.de/10010199875
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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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Accountants' perception on the factors affecting the adoption of international financial reporting standards in Yemen
Al-Absy, Mujeeb Saif Mohsen; Ku Nor Izah Ku Ismail - In: International journal of financial research 10 (2019) 4, pp. 128-142
Persistent link: https://www.econbiz.de/10012321588
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Usefulness of accounting estimates : a tales of two countries (China and India)
Eng, Li Li; Thanyaluk Vichitsarawong - In: Journal of accounting, auditing & finance 32 (2017) 1, pp. 123-135
Persistent link: https://www.econbiz.de/10011633027
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Fair value accounting : epistemic commitment and resistance
Maroun, Warren; Van Zijl, Wayne - In: Accounting forum 46 (2022) 3, pp. 215-240
This study responds to calls for additional research on how accounting prescriptions are being operationalised with a … specific focus on fair value accounting by individual practitioners. Detailed interviews are carried out to evaluate how … accountants understand and resist fair value accounting. The nature of resistance is used to distinguish between proponents of …
Persistent link: https://www.econbiz.de/10013410686