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IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?

Henselmann, Klaus; Klein, Martin; Wiese, Maren - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2010

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …

Persistent link: https://www.econbiz.de/10008498426

Empirical results of the accounting policies chosen by South African listed companies

Rossouw, J. - In: Meditari Accountancy Research 18 (2010) September, pp. 38-56

Although the intention of the International Accounting Standards Board (IASB) is not to permit choices in the accounting treatment of similar transactions and events, International Financial Reporting Standards (IFRSs) still contain various choices of accounting treatment. Different accounting...

Persistent link: https://www.econbiz.de/10009319804

Stocks selection in capital markets crisis: multi-criteria approach

Belak, Vinko; Barac, Zeljana Aljinovic; Vuko, Tina - In: International Journal of Economics and Business Research 3 (2011) 1, pp. 60-71

The aim of our research was to construct a multi-criteria model for rational investors at bear capital markets. This model should help individual investors in decision-making processes to select optimal stocks portfolios. Applying multi-criteria decision aid methods, three features of stocks...

Persistent link: https://www.econbiz.de/10009352461

Impact of IFRS: evidence from Spanish listed companies

González, Mariano; Nave, Juan M.; Toscano, David - In: International Journal of Accounting and Information … 22 (2014), pp. 157-172

Purpose – In this paper, the authors aim to analyze the impact of International Financial Reporting Standards' (IFRS … measure the impact of the IFRS adoption. …

Persistent link: https://www.econbiz.de/10010814578

Impact of IFRS: evidence from Spanish listed companies

González, Mariano; M. Nave, Juan; Toscano, David - In: International Journal of Accounting and Information … 22 (2014) 2, pp. 157-172

Purpose – In this paper, the authors aim to analyze the impact of International Financial Reporting Standards' (IFRS … to measure the impact of the IFRS adoption. …

Persistent link: https://www.econbiz.de/10014759323

Empirical results of the accounting policies chosen by South African listed companies

Rossouw, J. - In: Meditari Accountancy Research 18 (2010) 2, pp. 38-56

Persistent link: https://www.econbiz.de/10014930503

Determinants of segmental disclosures : evidence from the emerging capital market of Jordan

Mardini, Ghassan H.; Tahat, Yasean A.; Power, David M. - In: International journal of managerial and financial accounting 5 (2013) 3, pp. 253-176

Persistent link: https://www.econbiz.de/10010361591

Perceptions of accounting professionals on IFRS application at the individual financial statements: evidence from Romania

Săcărin, Marian; Bunea, Ştefan; Gîrbină, Maria … - In: Journal of accounting & management information systems … 12 (2013) 3, pp. 405-423

their individual financial statements in conformity with IFRS by restating the information prepared in compliance with … national regulations. Moreover, starting 1st January 2013, these companies are applying IFRS as the basis of accounting. A … to IFRS (as it was the case for financial institutions). As we considered that the attitude of main stakeholders involved …

Persistent link: https://www.econbiz.de/10010338852

IFRS compliance and audit quality : evidence from KSA

Zureigat, Qasim Mohammad - In: International journal of accounting, auditing and … 11 (2015) 2, pp. 188-201

Persistent link: https://www.econbiz.de/10011488682

Specifics of IFRS adoption by Central and Eastern European countries : evidence from research

Procházka, David - In: Scientific Annals of Economics and Business 64 (2017) 1, pp. 59-81

Persistent link: https://www.econbiz.de/10011865952