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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

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

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

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

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

Adoption of International Financial Reporting Standards and its effect on quality of financial reporting : a bibliometric study

Kumari, Reena; Naresh G. - In: International journal of managerial and financial … 15 (2023) 3, pp. 255-281

Persistent link: https://www.econbiz.de/10014315610

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

Decision-making of discretionary goodwill impairments : evidence from publicly listed firms in China

Yang, Shengyi - In: Emerging markets, finance & trade : a journal of the … 59 (2023) 8, pp. 2470-2492

Persistent link: https://www.econbiz.de/10014320994

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