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Year of publication
Subject
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Accounting standards 4,839 Bilanzierungsgrundsätze 4,678 IFRS 2,719 Accounting 1,158 Rechnungswesen 1,158 USA 873 Deutschland 852 United States 838 Germany 813 Bilanzrecht 761 Accounting law 741 Jahresabschluss 728 Financial statement 706 accounting standards 570 Welt 535 World 534 Accounting policy 505 Bilanzpolitik 503 Corporate disclosure 361 Unternehmenspublizität 361 Standardisierung 288 Standardization 287 Bilanzierung 286 Balancing accounts 278 Theorie 269 Theory 269 Bilanzielle Bewertung 250 Accounting valuation 249 Wirtschaftsprüfung 227 Rechnungslegung 226 Financial audit 224 Vergleich 220 Comparison 218 International Financial Reporting Standards 217 EU countries 210 EU-Staaten 210 Berichtswesen 203 Reporting 202 Bilanz 196 Großbritannien 194
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Online availability
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Free 1,454 Undetermined 1,332 CC license 51
Type of publication
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Article 3,106 Book / Working Paper 2,429 Journal 23 Other 5
Type of publication (narrower categories)
All
Article in journal 2,334 Aufsatz in Zeitschrift 2,334 Aufsatz im Buch 357 Book section 357 Hochschulschrift 341 Thesis 267 Graue Literatur 250 Non-commercial literature 250 Working Paper 172 Lehrbuch 166 Arbeitspapier 158 Textbook 148 research-article 113 Bibliografie enthalten 72 Bibliography included 72 Collection of articles of several authors 57 Sammelwerk 57 Reprint 52 Case study 37 Fallstudie 37 Dissertation u.a. Prüfungsschriften 34 review-article 32 Aufsatzsammlung 29 Amtsdruckschrift 28 Government document 28 Conference paper 26 Konferenzbeitrag 26 Handbook 24 Handbuch 24 Konferenzschrift 21 Ratgeber 21 Guidebook 18 Glossar enthalten 16 Glossary included 16 technical-paper 15 Conference proceedings 12 Article 10 Collection of articles written by one author 10 Sammlung 10 Mehrbändiges Werk 9
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Language
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English 3,845 German 1,171 Undetermined 521 French 31 Spanish 3 Italian 2 Polish 2 Croatian 1 Portuguese 1
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Author
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Christensen, Theodore E. 34 Wüstemann, Jens 23 Sellhorn, Thorsten 21 Küting, Karlheinz 20 Schildbach, Thomas 20 Sunder, Shyam 20 Pellens, Bernhard 19 Haller, Axel 18 Tarca, Ann 18 Henry, Elaine 17 Zeff, Stephen A. 17 Ballwieser, Wolfgang 16 Barth, Mary E. 15 Fülbier, Rolf Uwe 15 Harris, Peter 15 Isidro, Helena 15 Kessler, Wolfgang 15 Nobes, Christopher 15 Reinstein, Alan 15 Wagenhofer, Alfred 15 Black, Dirk E. 14 Eicke, Rolf 14 Gray, Sidney J. 14 Kirsch, Hanno 14 Street, Donna L. 14 Ramanna, Karthik 13 Coenenberg, Adolf Gerhard 12 Gassen, Joachim 12 Gordon, Elizabeth A. 12 Holzmann, Oscar J. 12 Weber, Claus-Peter 12 Böcking, Hans-Joachim 11 Daske, Holger 11 Dobler, Michael 11 Enomoto, Masahiro 11 Gee, Kurt H. 11 Glaum, Martin 11 Schipper, Katherine 11 Schultze, Wolfgang 11 Wood, Frank 11
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Institution
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International Monetary Fund (IMF) 309 International Monetary Fund 255 Universität <Freiburg, Breisgau> / Lehrstuhl für Betriebswirtschaftliche Steuerlehre 14 Université Paris-Dauphine (Paris IX) 14 International Accounting Standards Board 13 International Accounting Standards Committee 13 European Investment Bank 11 Ernst & Young <London> / International Financial Reporting Group 8 Springer Fachmedien Wiesbaden 8 USA / Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises 7 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 7 Deloitte & Touche Wirtschaftsprüfungsgesellschaft 6 Deloitte LLP 6 Ernst & Young <London> 6 Institut der Wirtschaftsprüfer in Deutschland 6 World Bank 6 European Commission / Directorate-General for the Budget 5 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 5 National Bureau of Economic Research 5 Université Paris-Dauphine 5 Verlag Dr. Kovač 5 Deutsche Bundesbank 3 Erich Schmidt Verlag 3 European Parliament / Directorate-General for Internal Policies of the Union 3 Federal Reserve Board (Board of Governors of the Federal Reserve System) 3 Financial Accounting Foundation / Financial Accounting Standards Board 3 KPMG Deutsche Treuhand-Gesellschaft <Düsseldorf> 3 London School of Economics and Political Science 3 Stollfuß Medien GmbH & Co. KG 3 USA / Committee on Governmental Affairs / Permanent Subcommittee on Investigations 3 USA / Subcommittee on Commerce, Trade and Consumer Protection 3 American Institute of Certified Public Accountants 2 Association de comptabilité nationale <Frankreich> 2 C.E.P.R. Discussion Papers 2 CFA Institute <Charlottesville, Va.> 2 De Gruyter Oldenbourg 2 EconWPA 2 European Central Bank 2 European Commission / DG II - Economic and Financial Affairs 2 European Communities. 2
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Published in...
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IMF Staff Country Reports 248 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 71 The accounting review : a publication of the American Accounting Association 65 Accounting in Europe 57 IMF Working Papers 55 Managerial Auditing Journal 51 Review of accounting studies 49 WPg : Kompetenz schafft Vertrauen 48 Journal of accounting and public policy 45 Der Betrieb 44 Accounting horizons : a quarterly publication of the American Accounting Association 42 Journal of accounting & economics 41 Betriebs-Berater : BB 39 Advances in accounting : a research annual 38 Research in accounting regulation 35 Accounting, Auditing & Accountability Journal 32 Journal of international accounting auditing & taxation 32 Abacus : a journal of accounting, finance and business studies 30 Issues in accounting education 30 The journal of corporate accounting & finance 30 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 28 The international journal of accounting : TIJA 27 Review of Accounting and Finance 25 International journal of critical accounting : IJCA 24 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 23 Betriebswirtschaftliche Forschung und Praxis : BFuP 23 Journal of accounting research 22 Europäische Hochschulschriften / 5 21 The IASB: the standards and their widespread adoption 21 Journal of business finance & accounting : JBFA 20 SpringerLink / Bücher 19 Balance Sheet 18 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 18 Critical perspectives on accounting : an international journal for social and organizational accountability 18 Review of accounting & finance 18 Accounting and business research 17 Accounting perspectives : a journal of The Canadian Academic Accounting Association 17 European accounting review 17 IRZ : Zeitschrift für internationale Rechnungslegung 17 International journal of accounting, auditing and performance evaluation : IJAAPE 17
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Source
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ECONIS (ZBW) 4,659 RePEc 535 Other ZBW resources 195 USB Cologne (EcoSocSci) 107 EconStor 26 USB Cologne (business full texts) 22 BASE 19
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Showing 1 - 50 of 5,563
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Extending the boundaries of financial reporting in the extractive industries : insights from bibliometric analysis
Centorrino, Giovanna; Naciti, Valeria; Rupo, Daniela - In: Corporate social responsibility and environmental management 32 (2025) 1, pp. 563-579
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332941
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The not-so-hidden risks of "hidden-to-maturity" accounting : on depositor runs and bank resilience
Feinstein, Zachary; Hałaj, Grzegorz; Søjmark, Andreas - 2024
We build a balance sheet-based model to capture run risk, i.e., a reduced potential to raise capital from liquidity buffers under stress, driven by depositor scrutiny and further fuelled by fire sales in response to withdrawals. The setup is inspired by the Silicon Valley Bank (SVB) meltdown in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015160647
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Economic consequences of new accounting standards in UK charities
Mayapada, Arung Gihna; Biswas, Pallab Kumar; Roberts, Helen - In: Accounting and finance 64 (2024) 3, pp. 2251-2278
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164496
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Are accounting standards understandable?
Howieson, Bryan; Loftus, Janice; Schührer, Sabine - In: Accounting and finance 64 (2024) 1, pp. 1083-1109
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014540235
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Essays on incentive contract and corporate finance
Yu, Zeng - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014457447
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Investigating budgeting process and budgetary control system within organizations : a study with reference to Indian listed companies and financial institutions
Kaab, Alireza; Anzer, R. N. - In: Iranian journal of finance 7 (2023) 2, pp. 1-21
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014249507
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Political and economic aspects of Brexit impact on accounting legislation in the UK : new directions in standards (GAAP UK and IFRS)
Shkulipa, Liudmyla - In: Danube : law and economics review 14 (2023) 1, pp. 1-25
Post-Brexit is currently being researched as not only an important geopolitical change butalso as an economically conflicted period that constantly generates many issues in finance,accounting, and taxation. This paper aims to consider, identify and forecast - whether andwhat - the new directions...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014293305
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The role of institutional isomorphism in explaining the voluntary IFRS adoption
Giner Inchausti, Begoña; Merello, Paloma; Nakamura, Miho; … - In: Revista de Contabilidad 28 (2025) 1, pp. 18-31
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The role and characteristics of national accounting standard setters in the European Union : a comparative analysis
Ucieda Blanco, José Luis; Santos Cabalgante, Beatriz; … - In: Revista de Contabilidad 28 (2025) 1, pp. 165-179
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396493
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Mandatory IFRS adoption and the usefulness of accounting information in predicting future earnings and cash flows
Li, Siyi; Sougiannis, Theodore; Wang, Sophia I. - In: The international journal of accounting 60 (2025) 1, pp. 1-51
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399616
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The effect of IFRS adoption on bank internationalisation
Tawiah, Vincent; Oyewo, Babajide Michael - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338018
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Decision usefulness of SME financial statements in Sri Lanka
Wijekoon, Nisansala; Sharma, Umesh; Samkin, Grant - In: Accounting and finance 65 (2025) 1, pp. 1059-1088
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015393704
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"No comment" : language frictions and the IASB's due process
Flores, Eduardo; Monsen, Brian R.; Shafron, Emily; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376045
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Improving credit risk assessment in uncertain times : insights from IFRS 9
Jakubik, Petr; Teleu, Saida - In: Risks : open access journal 13 (2025) 2, pp. 1-20
This study highlights the superior performance of Bayesian Model Averaging (BMA) in credit risk modeling under IFRS 9, particularly during economic uncertainty, such as the COVID-19 pandemic. Using granular bank-level data from Malta, spanning 2017-2023, the analysis integrates macroeconomic...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015334623
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Does every accounting issue need a solution?
Hombach, Katharina; Sellhorn, Thorsten - In: Accounting and business research 52 (2022) 5, pp. 540-561
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Materiality assessment is an art, not a science : selecting ESG topics for sustainability reports
Garst, Jilde; Maas, Karen; Suijs, Jeroen - In: California management review 65 (2022) 1, pp. 64-90
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014240169
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The effects of new accounting standards on firm value : the K-IFRS 1116 Lease
Chung, Hae Jin - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-14
We examine how the implementation of the K-IFRS No.1116 Lease affects firm value. This new accounting standard mandates capitalization of all leases, resulting in changes in the key accounting leverage ratios and rates of return. The contracting costs hypothesis suggests that changes in...
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International determinants of comprehensive income reporting by groups : an analytical and comparative study of Poland and Germany
Kwaśny, Jakub; Sajnóg, Artur - In: Comparative economic research : Central and Eastern Europe 25 (2022) 2, pp. 163-185
The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013334995
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Value relevance and changes in accounting standards : a review of the IFRS adoption literature
Imhanzenobe, Japhet Osazefua - In: Cogent business & management 9 (2022) 1, pp. 1-13
Share prices reflect available financial information about those firms and a substantial amount of these information come from financial statement figures. The informativeness of the reported earnings and book values in financial statements depend on accounting standards that govern their...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014420511
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The not-so-hidden risks of "hidden-to-maturity" accounting: On depositor runs and bank resilience
Feinstein, Zachary; Hałaj, Grzegorz; Søjmark, Andreas - 2024
We build a balance sheet-based model to capture run risk, i.e., a reduced potential to raise capital from liquidity buffers under stress, driven by depositor scrutiny and further fuelled by fire sales in response to withdrawals. The setup is inspired by the Silicon Valley Bank (SVB) meltdown in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015199506
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Moderating role of voluntary IFRS adoption on earnings management and credit score of private companies
Bertoni, Michele; Candio, Paolo; Pediroda, Valentino - In: Finance research letters 70 (2024), pp. 1-8
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Field-configuring events and the failure to standardise accounting for carbon emissions
Giordano-Spring, Sophie; Larrinaga, Carlos; … - In: Accounting, auditing & accountability journal 37 (2024) 9, pp. 216-247
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Maintaining maintenance : the real effects of financial reporting for infrastructure
McDonough, Ryan P.; Yan, Claire J. - In: Contemporary accounting research : the journal of the … 41 (2024) 3, pp. 1952-1985
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156990
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Shedding light on foreign currency cash flow hedges : transparency and the hedging decision
Jin, Han; Marshall, Beverly B. - In: Review of quantitative finance and accounting 63 (2024) 2, pp. 397-432
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Labelling in financial reporting : an examination of "other comprehensive income" and non-professional investors' judgements
Yao, Daifei; Qu, Xin; Kummer, Tyge-F. - In: Accounting and finance 64 (2024) 3, pp. 2403-2424
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How do changes in financial reporting standards affect relationship lending?
Dejuan-Bitria, Daniel; Landsman, Wayne R.; Mayordomo, Sergio - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015167039
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Maintaining and extending hegemony : the politics of accounting standard setting
Warren, Rebecca - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-20
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Choice of participation method in setting international accounting standards : evidence from EFRAG as an intermediary for indirect participation
Gäumann, Martin; Dobler, Michael - In: The international journal of accounting 59 (2024) 1, pp. 1-55
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Does auditor style influence non-GAAP earnings disclosure?
Heflin, Frank; Tan, Jacqueline; Ton, Karen; Wang, Jasmine - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156970
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Financial reporting for cryptocurrency
Luo, Mei; Yu, Shuangchen - In: Review of accounting studies 29 (2024) 2, pp. 1707-1740
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015133632
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Back to goodwill amortisation and the financial performance of public and private firms in Spain
Peón, David; Ruiz, Fernando - In: Revista de Contabilidad 27 (2024) 1, pp. 146-159
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396153
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The role of fair value accounting in debt structure decisions : evidence from priority structure and financial flexibility
Wang, Dongyi - In: The international journal of accounting 59 (2024) 3, pp. 1-33
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Accounting as a means to legitimacy : the case of internally generated intangibles
Lundh, Simon; Seger, Karin; Frostenson, Magnus; Helin, Sven - In: Qualitative research in accounting & management 21 (2024) 2, pp. 77-104
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Value relevance of accounting information in an emerging market : the case of IFRS adoption by non-financial listed firms in Saudi Arabia
Chehade, Sarah; Procházka, David - In: Journal of accounting in emerging economies : JAEE 14 (2024) 1, pp. 220-246
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Local newspaper closures and non-GAAP reporting quality
Huang, Wei; Liu, Junjun; Zhang, Rui-Zhong - In: Finance research letters 62 (2024) 1, pp. 1-12
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The joint effects of litigation risk and regulation on non-GAAP reporting
Cazier, Richard A.; Christensen, Theodore E.; Merkley, … - In: Journal of business finance & accounting : JBFA 51 (2024) 3/4, pp. 783-818
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A systematic literature review of the challenges of adopting and implementing IFRS for SMEs in South Africa
Segotso, Tlotlo; Mvunabandi, Jean Damascene; Phesa, … - In: International journal of economics and financial issues … 14 (2024) 5, pp. 131-147
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La résonnance d’un plaidoyer au cours d’un processus de concertation sur une norme comptable : le cas des activités extractives
Blum, Véronique; Nhu Tuyen Le; Gumb, Bernard - In: Revue française de gestion industrielle : RFGI 38 (2024) 1, pp. 13-34
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The relationship between the accounting standards and the global financial crisis : empirical analysis of mergers and acquisitions in banking industry
Akgün, Ali İhsan - In: China Accounting and Finance Review 26 (2024) 3, pp. 308-332
Purpose The purpose of this study is to focus on, namely, the international financial reporting standards (IFRS) or local generally accepted accounting principles (GAAP) effects of financial reporting as a corporate governance mechanism on mergers and acquisitions (M&As) for banking institutions...
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Do industry-specific accounting standards matter for capital allocation decisions?
Fiechter, Peter; Landsman, Wayne R.; Peasnell, Ken V.; … - In: Journal of accounting and economics 77 (2024) 2/3, pp. 1-26
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015049011
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The politics of prudence in accounting standards
Georgiou, Omiros - In: Accounting, organizations and society : an … 113 (2024), pp. 1-24
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332277
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The role of accounting standards and disclosure in alleviating corruption : a cross-country study
Rahman, Md. Atiqur - In: International journal of managerial and financial … 16 (2024) 4, pp. 414-453
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015325906
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IFRS adoption and performance of stock markets : a comparative analysis of frontier stock markets in Sub-Saharan Africa
Imhanzenobe, Japhet Osazefua - In: Thunderbird international business review 66 (2024) 6, pp. 549-565
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015135911
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Accounting uniformity, comparability, and resource allocation efficiency
Corona, Carlos; Huang, Zeqiong; Hwang, Hyun - In: The accounting review : a publication of the American … 99 (2024) 1, pp. 139-161
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014475408
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Corporate monitoring and misreporting : the role of rules-based and principles-based accounting standards
Fang, Li; Pittman, Jeffrey A.; Zhang, Yinqi; Zhao, Yuping - In: Auditing : a journal of practice & theory 43 (2024) 3, pp. 107-137
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015051796
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Impact of revised accounting standards for government subsidies on firm innovation
Li, Qi; Xiong, Haitang; Luo, Rui; Cao, Guo-Hua; Zhang, Jing - In: Technology analysis & strategic management 36 (2024) 11, pp. 3227-3244
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015114773
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Impact of improved corporate governance and regulations on earnings management practices : analysis of 7 industries from the Indian national stock exchange
Thoppan, Jose Joy; Nathan, Robert Jeyakumar; Victor, Vijay - In: Journal of risk and financial management : JRFM 14 (2021) 10, pp. 1-15
This study investigates discretionary earnings management practices, tracing the changes over the years in selected top performing and highly liquid listed Indian firms. It empirically measures the impact of corporate governance, financial legislation and global reporting standards on the firms'...
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The Impact of IFRS 16 On the Financials of The Greek Listed Companies
Rompotis, Gerasimos; Balios, Dimitris - In: Journal of Accounting and Management Information … 22 (2023) 3, pp. 375-407
Research Question- What was the impact of the adoption of the new international accounting standards for leases IFRS 16 on the financial statements of the Greek companies that are listed on Athens Exchange? Motivation- The majority of the relevant literature worldwide has examined the effect of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015196062
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The accounting treatment of expected credit losses by South African banks during COVID-19
Nkomombini, Vumani; Oellrich, Karl; Kilbourn, James; … - In: Journal of economic and financial sciences : JEF 16 (2023) 1, pp. 1-9
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Does the level of enforcement shape the complexity in accounting standards?
Morais, Ana; Pinto, Inês - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-16
This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based on the theoretical dimensions of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013550071
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