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Earnings management under GAAP versus IFRS : evidence from an emerging market
Grabinski, Konrad; Vladu, Alina Beattrice - In: African journal of accounting, auditing and finance : AJAAF 4 (2015) 4, pp. 294-311
Persistent link: https://www.econbiz.de/10011545446
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The role and current status of IFRS in the completion of national accounting rules : evidence from the Poland
Klimczak, Karol Marek; Krasodomska, Joanna - In: Accounting in Europe 14 (2017) 1/2, pp. 158-163
Persistent link: https://www.econbiz.de/10011997937
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The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Poland
Klimczak, Karol Marek - 2017
We outline the process of implementation of the accounting Directive 2013/34/EU by the Republic of Poland in the context of references to IFRS. The purpose of the article is to determine to what extent IFRS are used by actors taking part in the legislative and enforcement processes. The...
Persistent link: https://www.econbiz.de/10012961082
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Towards sustainable development : the role of directors' international orientation and their diversity for non-financial disclosure
Dobija, Dorota; Arena, Claudia; Kozłowski, Łukasz; … - In: Corporate social responsibility and environmental management 30 (2023) 1, pp. 66-90
Persistent link: https://www.econbiz.de/10014245495