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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 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
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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
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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
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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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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
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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
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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
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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
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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