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Goodwill and value creation : insight from Italian pioneers
Ferri, Salvatore; Fiorentino, Raffaele; Garzella, Stefano - In: International journal of critical accounting : IJCA 9 (2017) 4, pp. 329-350
Persistent link: https://www.econbiz.de/10011856527
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Accounting regulation, financial development, and economic growth
Akişik, Orhan - In: Emerging markets finance & trade : a journal of the … 49 (2013) 1, pp. 33-67
Persistent link: https://www.econbiz.de/10009742914
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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
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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 relation between accounting information in debt covenants and operating leases
Paik, Daniel Gyung H.; Laan Smith, Joyce van der; Lee, … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 969-996
Persistent link: https://www.econbiz.de/10011428934
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The European Harmonization of National Accounting Rules : The Application of Directive 2013/34/EU in Europe
Incollingo, Alberto (ed.); Lionzo, Andrea (ed.) - 2023
, brought closer to IAS/IFRS. This book develops a comparative analysis of the most relevant issues in the process of preparing … rules on the quality and comparability of accounting information, as well as the degree of convergence towards the IAS/IFRS …
Persistent link: https://www.econbiz.de/10014467031
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The effect of the paycheck protection program and financial reporting standards on bank risk-taking
Ballew, Hailey B.; Nicoletti, Allison; Stuber, Sarah B. - In: Management science : journal of the Institute for … 68 (2022) 3, pp. 2363-2371
Persistent link: https://www.econbiz.de/10013268196
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Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
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Adoption of new IFRS in Bangladesh : disclosure level and benefits
Akhter, Aziza - In: Mudra : journal of finance and accounting 9 (2022) 1, pp. 75-92
Persistent link: https://www.econbiz.de/10013415689
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The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"
Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252
Persistent link: https://www.econbiz.de/10013262650