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The impact of the adoption of international financial reporting standards on foreign direct investment in Africa

Omotoso, Matthew Olubayo; Schutte, Daniel Petrus; … - In: African finance journal 22 (2020) 1, pp. 21-49

Persistent link: https://www.econbiz.de/10012316629

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

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

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

Business combinations in cooperatives : a critical view of accounting standards

Polo-Garrido, Fernando; Meliá-Martí, Elena - In: Economic research 34 (2021) 1,3, pp. 2522-2538

Persistent link: https://www.econbiz.de/10014231823

The effect of the revision of intangible assets accounting standards on enterprise technology innovation

Chen, Jinyong; Lei, Hua; Luo, Jie; Tang, Xiangxi; Sial, … - In: Economic research 34 (2021) 1,3, pp. 3015-3037

Persistent link: https://www.econbiz.de/10014232042

Does every accounting issue need a solution?

Hombach, Katharina; Sellhorn, Thorsten - In: Accounting and business research 52 (2022) 5, pp. 540-561

Persistent link: https://www.econbiz.de/10013362779

The effects of new accounting standards on firm value : the K-IFRS 1116 Lease

Chung, Hae Jin - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-14

We examine how the implementation of the K-IFRS No.1116 Lease affects firm value. This new accounting standard mandates …

Persistent link: https://www.econbiz.de/10013368400

The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards

Monsen, Brian R. - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 309-341

Persistent link: https://www.econbiz.de/10013332651

International determinants of comprehensive income reporting by groups : an analytical and comparative study of Poland and Germany

Kwaśny, Jakub; Sajnóg, Artur - In: Comparative economic research : Central and Eastern Europe 25 (2022) 2, pp. 163-185

The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the...

Persistent link: https://www.econbiz.de/10013334995