Search Results - subject:"Accounting"

External social accounting developments : analysis and discussion of academic critiques

Alhumoudi, Hamad - In: Business and Economic Research : BER 7 (2017) 1, pp. 33-45

The implementation of accounting standards, a necessity of global financial reporting and accounting standards for businesses

Jakupi, Shefket Zeqir; Statovci, Bedri - In: International journal of management excellence : IJME 8 (2017) 2, pp. 968-972

A review on accounts manipulation via loan loss provisions to manage earnings and impact of IFRS

Shala, Albulena; Ahmeti, Skender; Perri, Rezearta Sh. - In: EuroEconomica 36 (2017) 1, pp. 113-121

Group accounting : the effect of IFRS adoption : the case of Greece

Samaras, Ioannis; Athianos, Stergios - In: Journal of accounting & management information systems … 15 (2016) 4, pp. 661-682

of assets (group accounting), using a value relevance approach. We apply the model of Ohlson (1995) for the period 2003 … valuation coefficient than those of firms without such transactions. The Greek accounting standards provide limited recognition …