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Conditional conservatism and value relevance of financial reporting : a study in view of converging accounting standards
Thijssen, Maximiliaan Willem Pierre; Iatridis, George - In: Journal of multinational financial management 37/38 (2016), pp. 48-70
Persistent link: https://www.econbiz.de/10011720166
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Financial reporting and value relevance : empirical evidence from Indian and Tanzanian listed firms
Kaaya, Indiael Daniel - In: Business management review : journal of the University … 22 (2019) 2, pp. 100-118
Persistent link: https://www.econbiz.de/10012062791
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Review on tax research in accounting : is the information given by U.S. GAAP income taxes also provided by IFRS?
Frey, Lisa; Engelhard, Lisa - 2017
In this paper, we present a review of tax research in accounting. We outline U.S. GAAP accounting rules for the …, and (4) book-tax differences. Building on this, we present the accounting rules for comparable income tax notes following … IFRS standards and offer which we believe are interesting avenues for future research on the information on tax notes …
Persistent link: https://www.econbiz.de/10011849270
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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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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
Persistent link: https://www.econbiz.de/10013198291
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Creative accounting practicies in Slovakia after passing financial crisis
Škoda, Miroslav; Lengyelfalusy, Tomáš; Gabrhelová, … - In: Copernican Journal of Finance & Accounting : CJF&A 6 (2017) 2, pp. 71-86
Persistent link: https://www.econbiz.de/10012216073
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Fraud accounting in Slovakia after times of financial crisis
Skoda, Miroslav; Slavikova, Gabriela; Lajčin, Daniel - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 139-146
Persistent link: https://www.econbiz.de/10011762068
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Enforcement of accounting standards : how effective is the German two-tier system in detecting earnings management?
Böcking, Hans-Joachim; Gros, Marius; Worret, Daniel - In: Review of managerial science 9 (2015) 3, pp. 431-485
Persistent link: https://www.econbiz.de/10011283675
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Selling-price estimates in revenue recognition and the usefulness of financial statements
Srivastava, Anup - In: Review of accounting studies 19 (2014) 2, pp. 661-697
Persistent link: https://www.econbiz.de/10010379992
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Accounting policy options under IFRS : evidence from Turkey
Bahadir, Oğuzhan; Tolga, Büke - In: Journal of accounting & management information systems … 12 (2013) 3, pp. 388-404
Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of … financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting … Standards (IFRSs) still permit choices in accounting treatment of similar transactions and events. This paper examines the …
Persistent link: https://www.econbiz.de/10010338855