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The impact of IFRS on financial statement data in Greece

Black, Ervin L.; Maggina, Anastasia G. - In: Journal of accounting in emerging economies : JAEE 6 (2016) 1, pp. 69-90

Persistent link: https://www.econbiz.de/10011459654

International classification of accounting systems

Jindrichovska, Irena; Kubickova, Dana - In: The international journal of management science and … (2013) 10, pp. 83-106

Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to … countries on Europe yield different results and the impact of IFRS is not homogeneous due to different country backgrounds and … different socio-cultural traditions. The assumption that the impact of IFRS adoption correlates with membership in a certain …

Persistent link: https://www.econbiz.de/10010355502

Turkish SMEs' use of financial statements for decision making

VanAuken, Howard E.; Ascigil, Semra; Carraher, Shawn - In: Journal of entrepreneurial finance : JEF ; official … 19 (2017) 1

With a sample of 91 small Turkish firms, this study examines the factors that affect the use of financial statements, and the important information they contain, to make decisions. A principal components analysis identifies three key variables that determine the use of financial statements:...

Persistent link: https://www.econbiz.de/10011991283

Brittney's Boutique : tailoring financial statements for function as well as fashion

Stuebs, Martin T.; Bryant, Scott M.; Edison, Cari; … - In: Journal of accounting education 58 (2022), pp. 1-24

Persistent link: https://www.econbiz.de/10013206567

Detecting false financial statements : evidence from Greece in the period of economic crisis

Pazarskis, Michail; Drogalas, George; Baltzi, Kyriaki - In: Investment management and financial innovations 14 (2017) 3, pp. 102-112

Persistent link: https://www.econbiz.de/10011867229

Preventing the unpleasant : fraudulent financial statement detection using financial ratios

Pazarskis, Michail; Lazos, Grigorios; Koutoupis, Andreas G. - In: The journal of operational risk 17 (2022) 1, pp. 33-50

Persistent link: https://www.econbiz.de/10014546245

Including estimates of the future in today's financial statements

Barth, Mary E. - 2006

Persistent link: https://www.econbiz.de/10003376643

Non-earning management measures of the quality of financial statements

Piechocka-Kaluzna, Agnieszka - In: Journal of accounting and auditing : research & … 2021 (2021), pp. 1-14

Persistent link: https://www.econbiz.de/10012805002

Accounting policies in the function of quality assessment of financial statements

Raičević, Jelena - In: Ekonomske teme 59 (2021) 3, pp. 357-373

Financial statements represent an instrument by which relevant information about a company is passed on to its users. Based on the information presented in the financial statements, i.e. information on the financial position and performance of the company, and generated cash flows and capital,...

Persistent link: https://www.econbiz.de/10012888111

The interrelation among accounting quality, timeliness and relevance

Kythreotis, Alexis; Constantinou, Constantinos - In: Global business & economics review 18 (2016) 5, pp. 587-603

Persistent link: https://www.econbiz.de/10011665476

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