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Financial reporting and fraud : progress, problems and future pathways of global harmonisation
Turner, Geoff; Fiedler, Brenton - In: Global business regulation : some research perspectives, (pp. 231-252). 2001
Persistent link: https://www.econbiz.de/10001682960
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Empirical Evidence on Formal and Material Harmonization of National Accounting Standards
2011
Standards (IFRS) and the improvement of that extent (de jure or formal harmonization). Additionally, it also uncovers the degree … standards of International Financial Reporting Standards (IFRS) 2007 and their corresponding standards in Indonesian Accounting …
Persistent link: https://www.econbiz.de/10013122177
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Accounting Standards Harmonization and Financial Integration
Dhaliwal, Dan S. - 2019
adoption of International Financial Reporting Standards (IFRS), local stock returns incorporate more global information and at … a faster speed. The effect of IFRS adoption is stronger in countries where there are larger improvements in accounting …
Persistent link: https://www.econbiz.de/10012871847
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International Financial Reporting Standards (IFRS) : Standardization or Harmonization
Upadhyay, Rajeev Kumar - 2017
This paper focuses on the issue of standardization and harmonization of International Financial Reporting Standards. For the purpose qualitative analysis of the secondary data has been done. Findings and conclusion suggests that harmonization of accounting and financial reporting standards,...
Persistent link: https://www.econbiz.de/10012971922
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Evaluating accounting standards : a comment on Ramanna’s ‘The international politics of IFRS harmonization‘
Madsen, Paul E. - In: Accounting, Economics, and Law : AEL ; a convivium 3 (2013) 2, pp. 77-92
Persistent link: https://www.econbiz.de/10009775728
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Requirements for reaching accounting harmonization
Poida, Ionela; Bacanu, Mihaela-Nicoleta - In: Inventi impact: emerging economies (2018) 3, pp. 154-161
Persistent link: https://www.econbiz.de/10012241708
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Harmonization of accounting standards in India
Abhishek N.; Divyashree M. S. - In: Mudra : journal of finance and accounting 6 (2019) 1, pp. 84-96
Persistent link: https://www.econbiz.de/10012139463
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Accounting Standards and Legal Capital in EU Law
Panetsos, Loukas - 2017
of IFRS in domestic legislation. Further, it discusses the concept of legal capital as it has been established in … contractariansm. The final argument is that the combination of legal capital rules and Anglo-American standards, like the IFRS …
Persistent link: https://www.econbiz.de/10012967590
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Die Neuorientierung des DRSC im Kontext der internationalen Harmonisierung der Rechnungslegung
Sing, Verena - 2004
Persistent link: https://www.econbiz.de/10013430926