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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

Stock volatility consequences when using the equity method in parent company

Schøler, F. - In: Inventi impact: emerging economies (2017) 1, pp. 15-22

Persistent link: https://www.econbiz.de/10011729950

China's progress with IFRS convergence : interviews with Chinese professors

Nie, Ping; Collins, Allison B.; Wang, Shanping - In: Issues in accounting education 28 (2013) 2, pp. 277-290

Persistent link: https://www.econbiz.de/10009760711

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

global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff … financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …

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

A discussion over IFRS’ adoption in Islamic countries

Dima, Ştefana Maria; Dima, Bogdan; Megan, Ovidiu; … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 35-49

The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...

Persistent link: https://www.econbiz.de/10010395938

The dynamics of the Romanian financial reporting

Lapteş, Ramona; Popa, Adriana Florina - In: Analele ştiinţifice ale Univerşităţii Alexandru … 60 (2013) 1, pp. 107-125

Persistent link: https://www.econbiz.de/10010391276

Factors affecting the adoption of the international accounting standards

Xuan Thach Ha; Tran Hanh Phuong Le - In: Recent developments in Vietnamese business and finance, (pp. 199-221). 2021

Persistent link: https://www.econbiz.de/10012798667

Auditor type and IAS 1 compliance nexus : do size and industry effects matter?

Appiah, Kingsley Opoku; Tetteh, Simon Kofi; Kamil, Rabiatu - In: International journal of accounting and finance 10 (2020) 4, pp. 190-211

Persistent link: https://www.econbiz.de/10012694332

Impact of factors on fair value accounting : empirical study in Vietnam

Ngoc Bui Thi - In: Investment management and financial innovations 17 (2020) 3, pp. 10-26

Persistent link: https://www.econbiz.de/10012405421

Requirements for reaching accounting harmonization

Poida, Ionela; Bacanu, Mihaela-Nicoleta - In: Inventi impact: emerging economies (2018) 3, pp. 154-161

Persistent link: https://www.econbiz.de/10012241708