Search Results - subject:"Accounting Standards"

The role and power of technical staff in international accounting standard setting

Hoffmann, Sebastian - In: Journal of international accounting, auditing and taxation 58 (2025), pp. 1-14

Persistent link: https://www.econbiz.de/10015439474

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/10015332941

Evolutions in the financial reporting quality : a comparative analysis of Romanian companies listed on the Bucharest Stock Exchange

Istrate, Costel - In: International Journal of Financial Studies : open … 13 (2025) 3, pp. 1-20

The permanent evolution of accounting and financial reporting standards, in particular for listed companies, is justified by the need to adapt these standards to economic, societal, financial, institutional and technological developments. The main objective of the standard setters is that the...

Persistent link: https://www.econbiz.de/10015457830

Investor overreactions to transnational peer firm earnings : the role of accounting standards

Herkenhoff, Manuel; Nienhaus, Martin - In: Contemporary accounting research : the journal of the … 42 (2025) 2, pp. 1145-1175

Persistent link: https://www.econbiz.de/10015463674

"No comment" : language frictions and the IASB's due process

Flores, Eduardo; Monsen, Brian R.; Shafron, Emily; … - In: Contemporary accounting research : the journal of the … 42 (2025) 1, pp. 446-489

Persistent link: https://www.econbiz.de/10015376045

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/10015393704

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

Persistent link: https://www.econbiz.de/10015396473

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/10015396493

Does IFRS adoption improve analysts' earnings forecasts? : evidence from Saudi Arabia

Elkemali, Taoufik - In: Risks : open access journal 13 (2025) 8, pp. 1-19

This study explores how IFRS adoption is associated with analysts' forecast accuracy, optimism, and dispersion in Saudi Arabia. Drawing on data from publicly listed firms from 2013 to 2020, we assess changes in forecasting behavior surrounding the IFRS transition, accounting for firm-specific...

Persistent link: https://www.econbiz.de/10015448896

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/10015399616