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The effect of supranational banking supervision on the financial sector : event study evidence from Europe
Loipersberger, Florian - In: Empirical essays on financial integration and dishonest …, (pp. 7-41, 95-104). 2018
Persistent link: https://www.econbiz.de/10012665429
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Harmonized accounting standards and investment beauty contests
Jiang, Xu; Tang, Chao; Zhang, Gaoqing - In: The accounting review : a publication of the American … 98 (2023) 7, pp. 377-404
Persistent link: https://www.econbiz.de/10014431553
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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
transparency for investors and reducing the cost of capital. Harmonization of financial reporting provides more efficient use of … that determine the harmonization of financial reporting. The analysis of the results show the managers' perception of …
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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The harmonization and convergence of corporate social responsibility reporting standards
Tschopp, Daniel; Nastanski, Michael - In: Journal of business ethics : JOBE 125 (2014) 1, pp. 147-162
Persistent link: https://www.econbiz.de/10010431267
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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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Public sector accounting harmonization in the European Union through the lens of the garbage can model
Cohen, Sandra; Manes Rossi, Francesca; Brusca, Isabel - In: Financial accountability and management 39 (2023) 3, pp. 471-492
Persistent link: https://www.econbiz.de/10014338244
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Influence of a mandatory IFRS adoption on accounting practice: Evidence from Australia, Hong Kong and the United Kingdom
Bayerlein, Leopold; Farooque, Omar Al - In: Asian Review of Accounting 20 (2012) July, pp. 93-118
Purpose – The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore, it aims to address methodological shortcomings in...
Persistent link: https://www.econbiz.de/10010592173
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The Harmonization and Convergence of Corporate Social Responsibility Reporting Standards
Tschopp, Daniel; Nastanski, Michael - In: Journal of Business Ethics 125 (2014) 1, pp. 147-162
harmonization of reporting standards. The evolution and convergence of financial reporting standards are compared to that of CSR …
Persistent link: https://www.econbiz.de/10011155244
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Measuring the degree of international harmony in selected accounting measurement practices
In: The Bottom Line 12 (1999) 2
Persistent link: https://www.econbiz.de/10014686477