Search Results - subject:"Accounting"

Cross-country research on earnings quality: a literature review and future opportunities

Enomoto, Masahiro - 2018

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 …

The role of local accounting standard setters in institutional complexity : 'explosion' of local standards in Japan

Matsubara, Saori; Endo, Takahiro - 2016

Accounting choices of controllers : an insight into controller deliberations

Groot, Therèse de - 2015

Accounting for governments and organizations in the public sector in India

Khumawala, Saleha B.; Shroff, Aepita - In: Routledge handbook of accounting in Asia, (pp. 193-205). 2018

Accounting for management control in large Libyan companies

Haedr, Adel R.; Mehafdi, Messaoud - In: Athens journal of business & economics : AJBE 3 (2017) 3, pp. 279-303

Analysis of carbon emission accounting practices of leading carbon emitting European Union companies

Ayaz, Haseeb - In: Athens journal of business & economics : AJBE 3 (2017) 4, pp. 463-486