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Perceptions of accounting quality in the new IFRS framework : an empirical study

Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369

Persistent link: https://www.econbiz.de/10013198291

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

International standards for financial reporting : harmonization in Macedonia

Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240

financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …

Persistent link: https://www.econbiz.de/10011456356

Tahat, Yasean; Dunne, Theresa; Fifield, S. G. M.; … - In: Accounting forum : advancing the interdisciplinary and … 43 (2019) 2, pp. 193-219

Persistent link: https://www.econbiz.de/10012106433

Segment disclosures under IFRS 8's management approach : has segment reporting improved?

Farías, Pablo; Rodríguez, Ricardo - In: Spanish journal of finance and accounting 44 (2015) 166, pp. 117-133

Persistent link: https://www.econbiz.de/10011555342

Creative accounting practicies in Slovakia after passing financial crisis

Škoda, Miroslav; Lengyelfalusy, Tomáš; Gabrhelová, … - In: Copernican Journal of Finance & Accounting : CJF&A 6 (2017) 2, pp. 71-86

Persistent link: https://www.econbiz.de/10012216073

Fraud accounting in Slovakia after times of financial crisis

Skoda, Miroslav; Slavikova, Gabriela; Lajčin, Daniel - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 139-146

Persistent link: https://www.econbiz.de/10011762068

Dynamic divestures : a codification exercise on the reporting of discontinued operations

McNellis, Casey J. - In: Issues in accounting education 33 (2018) 1, pp. 53-63

Persistent link: https://www.econbiz.de/10011848472

The impact of K-IFRS adoption on the value relevance of accounting information

Ji, Hyunmi - In: Global business and finance review 22 (2017) 2, pp. 90-97

Persistent link: https://www.econbiz.de/10011849345

How has IFRS impacted financial reporting for unlisted entities?

Haapamäki, Elina - In: Journal of accounting & management information systems … 17 (2018) 1, pp. 5-30

This paper addresses the question whether adoption of International Financial Reporting Standards (IFRS) is associated … companies that have adopted IFRS voluntarily engage significantly less in earnings management compared to companies that have … not adopted IFRS. Moreover, this study examines firm-specific incentives and their role in the adoption decision within …

Persistent link: https://www.econbiz.de/10011821333