Search Results - subject:"Accounting principles"

Financial accounting for deferred taxes : a systematic review of empirical evidence

Görlitz, Anna; Dobler, Michael - In: Management review quarterly 73 (2023) 1, pp. 113-165

Persistent link: https://www.econbiz.de/10014227405

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

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

The effect of IFRS adoption on bank internationalisation

Tawiah, Vincent; Oyewo, Babajide Michael - 2025

Persistent link: https://www.econbiz.de/10015338018

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

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

Flores, Eduardo; Monsen, Brian R.; Shafron, Emily; … - 2025

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

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

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/10015334623

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

Persistent link: https://www.econbiz.de/10015194170