question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …

The adoption of International Financial Reporting Standards by many countries is fundamental to global accounting … all levels of businesses, especially smaller businesses. As a result the International Accounting Standards Board … developed an accounting framework for small and medium enterprises entitled IFRS for SMEs. Even though the IFRS for SMEs might …

Since the formation of the International Accounting Standards Board (IASB), the use of International Financial … the use of accounting policy choice for selected options in Europe with a particular focus on countries, industry and … under investigation do not always have a significant influence on the accounting option choice. However, the country …

question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …

accounting standards that need to be applied. Specifically, this paper highlights a number of issues concerning: the adoption of … country accounting standards with IFRSs in force at European level and, consequently, the possibility of using by some third …

sectors, agriculture has traditionally been excluded from accounting standards. Nevertheless, to support its Common … accounting cycle but as an extensive questionnaire. This questionnaire refers to assets, liabilities, revenues and expenses, and …, the definitions used in the questionnaire and the way data is aggregated often appear flawed from an accounting …

The issue of international accounting harmonization has achieved, mainly within the last decade, a significant … dimension in the field of international accounting research. The main determinant factor for this state of the art is the …

This paper examines the adoption of the International Accounting Standard No 7 (IAS 7) “Cash Flow Statements (CFS)” of … the International Accounting Standards Board (IASB) by the listed companies in the Istanbul Stock Exchange (ISE) in Turkey …

The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more … shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS … adoption on the comparability of financial accounting information around the world. Our results suggest that while mandatory …