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Why consistency of accounting standards matters : a contribution to the rules-versus-principles debate in financial reporting
Wüstemann, Jens; Wüstemann, Sonja - In: Abacus : a journal of accounting, finance and business … 46 (2010) 1, pp. 1-27
Persistent link: https://www.econbiz.de/10003963246
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Assessing the effectiveness of financial reporting harmonization for emerging market banks : the case of Banco Serfin
Hazera, Alejandro; Marín Hernández, Salvador; … - In: Research in accounting regulation 23 (2011) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10009501342
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IFRS adoption in the EU, accounting harmonization and markets efficiency : a review
Guggiola, Gabriele - In: International business and economics research journal 9 (2010) 12, pp. 99-112
Persistent link: https://www.econbiz.de/10009309166
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Empirical test on the removal of reconciliation requirement from IFRS to US-GAAP
Liu, Chunhui; O'Farrell, Grace - In: International journal of managerial and financial accounting 2 (2010/2011) 2, pp. 123-133
Persistent link: https://www.econbiz.de/10011416881
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Accounting harmonization in the BRIC countries : a common path?
Ghio, Alessandro; Verona, Roberto - In: Accounting forum : advancing the interdisciplinary and … 39 (2015) 2, pp. 121-139
Persistent link: https://www.econbiz.de/10011313540
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A comparison of between-country measures of legal setting and enforcement of accounting standards
Preiato, John; Brown, Philip; Tarca, Ann - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 1-50
Persistent link: https://www.econbiz.de/10011525557
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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
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Cautiounsness on convergence of accounting standards across countries
Angeloni, Silvia - In: Corporate communications : an international journal 21 (2016) 2, pp. 246-267
Persistent link: https://www.econbiz.de/10011559789
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Reasons for the GAAP: a study of the magnitude and reasons for differences in reported net income between Swedish and US GAAP for Swedish companies before and after implementation...
Nilsson, Stellan - In: Journal for global business advancement : JGBA 2 (2009) 1/2, pp. 28-37
Persistent link: https://www.econbiz.de/10003828734
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The need for Shariah harmonization in financial reporting standardization : the case of Indonesia
Mukhlisin, Murniati; Hudaib, Mohammad; Azid, Toseef - In: International journal of Islamic and Middle Eastern … 8 (2015) 4, pp. 455-471
Persistent link: https://www.econbiz.de/10011406371