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The history of accounting standard setting in an emerging transition economy : the case of Vietnam
Duc Phan; Joshi, Mahesh; Tran-Nam, Binh - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 379-406
Persistent link: https://www.econbiz.de/10011937536
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The usefulness of accounting information resulting from standard-setting compromises : the pension accounting case
Cussatt, Marc; Pollard, Troy J.; Stone, Mary S. - In: Accounting horizons : a quarterly publication of the … 33 (2019) 4, pp. 145-165
Persistent link: https://www.econbiz.de/10012155282
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Comparative sensitivity of capital market information to Malaysian and Nigerian banks' accounting information under GAAPs and IFRS
Ugbede, Onalo; Lizma, Mohd; Kaseri, Ahmad - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 67-73
Persistent link: https://www.econbiz.de/10011762038
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Comparative extensiveness of Malaysian and Nigerian banks' earnings management under different accounting standards
Ugbede, Onalo; Lizma, Mohd; Kaseri, Ahmad - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 74-81
Persistent link: https://www.econbiz.de/10011762040
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Harmonizing internationally to harmonize internally : accounting for a global exit from the EU's decision trap
Kudrna, Zdenek; Müller, Patrick - In: Journal of common market studies : JCMS 55 (2017) 4, pp. 815-831
Persistent link: https://www.econbiz.de/10011763624
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Convergence to IFRS : a comparative analysis of accounting standards in India
Tawiah, Vincent Konadu - In: International journal of accounting, auditing and … 16 (2020) 2/3, pp. 249-270
Persistent link: https://www.econbiz.de/10012504815
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"Big 4" influence on audit market
Tache, Marta - In: Central European economic journal 7 (2020) 54, pp. 143-156
International Financial Reporting Standards (IFRS) became mandatory on the audit market. Thus, after thorough research of the … specialised studies, the impact of the financial reporting based on IFRS is analysed, while considering that Big 4 companies have …
Persistent link: https://www.econbiz.de/10012435390
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The influence of accounting regulation simplification on the financial reporting of micro entities : the case of Croatia
Mamić Sačer, Ivana; Dečman, Nikolina; Sever, Ivana - In: Economic research 28 (2015) 1, pp. 593-607
Persistent link: https://www.econbiz.de/10012220763
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Implementation of accounting standards as a company marketing strategy to attract shareholders
Nuseir, Mohammed T. - In: International journal of economics and business … 19 (2020) 1, pp. 19-29
Persistent link: https://www.econbiz.de/10012175680
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The real effects of a new accounting standard : the case of IFRS 15 Revenue from Contracts with Customers
Napier, Christopher; Stadler, Christian - In: Accounting and business research 50 (2020) 5, pp. 474-503
Persistent link: https://www.econbiz.de/10012261294