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Financial reporting in Ireland
Moretti, Delphine; Nicol, Scherie; Denis, Emeline; … - In: OECD journal on budgeting 19 (2019) 1, pp. 107-169
accruals in Ireland for government accounting. Due to issues with the comprehensiveness and legibility of the current financial … international standards for its departments and offices and harmonise accounting standards used by entities within the general … risks. Beyond the adoption of accrual accounting, this report proposes that the Irish Government considers modernising its …
Persistent link: https://www.econbiz.de/10012418955
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Transparency and accountability for the global good? : the UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives
Chatzivgeri, Eleni; Chew, Lynsie; Crawford, Louise; … - In: Critical perspectives on accounting : an international … 67/68 (2020), pp. 1-22
Persistent link: https://www.econbiz.de/10012286088
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Is textual information contained in financial documents informative? : assessing transparency using textual analysis
Kim, Youngsung - In: Public performance & management review 45 (2022) 6, pp. 1487-1516
Persistent link: https://www.econbiz.de/10013493157
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IFRS taxonomy and financial reporting practices : the case of Italian listed companies
Valentinetti, Diego; Rea, Michele A. - In: International journal of accounting information systems 13 (2012) 2, pp. 163-180
Persistent link: https://www.econbiz.de/10009552941
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Cloud-computing risk disclosure and IFCR material weakness : the moderating role of accounting reporting complexity
Smith, Antoinette L.; Zhang, Yibo; Kipp, Peter C. - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 3, pp. 1-17
Persistent link: https://www.econbiz.de/10012153880
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Measuring accounting reporting complexity with XBRL
Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 259-287
Persistent link: https://www.econbiz.de/10011817915
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The Impact of digitization on financial reporting : $devidence from the USA and Europe
Rudolph, Janina - 2023
Persistent link: https://www.econbiz.de/10014445838
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Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8 : evidence from Jordan
Mardini, Ghassan H.; Crawford, Louise; Power, David M. - In: Journal of applied accounting research 16 (2015) 1, pp. 2-27
Persistent link: https://www.econbiz.de/10011344309
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The imperfect match of public accountability of state-owned enterprises and private-sector-type financial reporting : the case of Italy
Capalbo, Francesco; Palumbo, Ricardo - In: Australasian accounting business and finance journal : AABF 7 (2013) 4, pp. 37-50
Persistent link: https://www.econbiz.de/10010248443
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Separating the accountability and competence effects of mayors on municipal spending
Boetti, Lorenzo; Franzoni, Federico; Galmarini, Umberto; … - In: The B.E. journal of economic analysis & policy 24 (2024) 2, pp. 597-647
Persistent link: https://www.econbiz.de/10014530998