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~accessRights:"restricted"
~subject:"Bilanzpolitik"
~subject:"IFRS"
~subject:"Steuerrecht"
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1
Accounting practices and regulations for extractive industries : a framework for harmonisation
Abdo, Hafez
;
Owusu, Freeman Brobbey
;
Mangena, Musa
- In:
Journal of financial reporting & accounting : JFRA
22
(
2024
)
1
,
pp. 147-180
Persistent link: https://www.econbiz.de/10014506460
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2
Reflections of women standard setters in the United States
Baudot, Lisa
;
Convery, Amanda M.
;
Kaufman, Matt
- In:
Accounting horizons : a quarterly publication of the …
38
(
2024
)
1
,
pp. 39-48
Persistent link: https://www.econbiz.de/10014508039
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3
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/10015051796
Saved in:
4
Interplay between accounting and prudential regulation
Bertomeu, Jeremy
;
Mahieux, Lucas
;
Sapra, Haresh
- In:
The accounting review : a publication of the American …
98
(
2023
)
1
,
pp. 29-53
Persistent link: https://www.econbiz.de/10014234196
Saved in:
5
Disclosure of key audit matters (KAMs) in financial reporting : evidence from an emerging economy
Rahaman, Md Mustafizur
;
Hossain, Md. Moazzem
;
Bhuiyan, …
- In:
Journal of accounting in emerging economies : JAEE
13
(
2023
)
3
,
pp. 666-702
Persistent link: https://www.econbiz.de/10014311820
Saved in:
6
Accounting classification in the era of international financial reporting standards : the case of Africa
Elad, Charles M.
;
Shah, Neeta
;
Agyeman, Charles
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014326400
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7
The role of accounting regulation on good news recognition and conditional conservatism : evidence from China's 2006 accounting regulation
Barhamzaid, Zuhair
- In:
Accounting research journal
36
(
2023
)
1
,
pp. 92-105
Persistent link: https://www.econbiz.de/10014329957
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8
The effects of SFAS 123R on earnings management
Lee, Seungwon
- In:
The journal of corporate accounting & finance
34
(
2023
)
1
,
pp. 179-190
Persistent link: https://www.econbiz.de/10014279425
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9
Rethinking accounting, accountability, and accounting regulation : concerns about the proposed Canadian Sustainability Standards Board
Cooper, David J.
;
Everett, Jeff
;
Himick, Darlene
; …
- In:
Accounting perspectives : a journal of The Canadian …
22
(
2023
)
2
,
pp. 215-234
Persistent link: https://www.econbiz.de/10014323448
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10
The impact of the Sarbanes-Oxley Act on the integrity of financial reporting : was it meritorious?
Bajra, Ujkan Q.
;
Aliu, Florin
;
Krasniqi, Armand
;
Fejza, Ejup
- In:
The journal of corporate accounting & finance
34
(
2023
)
3
,
pp. 184-196
Persistent link: https://www.econbiz.de/10014336509
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