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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

Interplay between accounting and prudential regulation

Bertomeu, Jeremy; Mahieux, Lucas; Sapra, Haresh - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 29-53

Persistent link: https://www.econbiz.de/10014234196

Political and economic aspects of Brexit impact on accounting legislation in the UK : new directions in standards (GAAP UK and IFRS)

Shkulipa, Liudmyla - In: Danube : law and economics review 14 (2023) 1, pp. 1-25

, identify and forecast - whether andwhat - the new directions for the development of IFRS and GAAP UK after Brexit. Theresearch … sovereignty with IFRS, taking into account the requirements of theEU - is being successfully implemented. So, the direction of the …

Persistent link: https://www.econbiz.de/10014293305

The discount rate used in the current expected credit loss standard creates accounting losses where there are no economic losses

Ronen, Joshua - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 2, pp. 225-232

Persistent link: https://www.econbiz.de/10014294238

Are accounting standards understandable?

Howieson, Bryan; Loftus, Janice; Schührer, Sabine - In: Accounting and finance 64 (2024) 1, pp. 1083-1109

Persistent link: https://www.econbiz.de/10014540235

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

Intangibles as innovative drivers for competitive businesses

Lopes, Ilídio Tomás; Ferreira, Catarina Filipa Pitau - In: International journal of business innovation and … 24 (2021) 2, pp. 238-260

Persistent link: https://www.econbiz.de/10012507207

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 … international academic literature is mainly devoted to listed companies, due to the limited availability of data for private … 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

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

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Accounting for inventory costs and real earnings management behavior

Galdi, Fernando Caio; Johnson, E. Scott - In: Advances in accounting : a research annual 53 (2021), pp. 1-9

Persistent link: https://www.econbiz.de/10013477322