Search Results - subject:"COMPARABILITY"

Explanatory factors of the accounting choices for investments under IAS 27 of listed European Union entities

Ribeiro, Maria; Santos, Paula Gomes dos; Albuquerque, … - 2025

Persistent link: https://www.econbiz.de/10015371370

Does mutual tenure of cfos and auditors affect accounting information comparability? : evidence from China

Zhang, Tianyu; Li, Yuanchi; Ma, Nanxin; Zhong, Yuhan - 2025

Persistent link: https://www.econbiz.de/10015372162

Accounting comparability between M&A bidders and targets and deal outcome

Anagnostopoulou, Seraina C.; Tsekrekos, Andrianos E. - In: Journal of international financial markets, … 99 (2025), pp. 1-28

Persistent link: https://www.econbiz.de/10015405670

Enterprise investment in the era of digital finance : information transparency and investment efficiency analysis

Xu, Shengnan; Su, Shaohua - In: Finance research letters 74 (2025), pp. 1-9

Persistent link: https://www.econbiz.de/10015404353

IFRS Meets the Realities of a Post-Communist Balkan State

Alexander, David; Carungu, Jonida; Vignini, Stefania - In: Journal of Accounting and Management Information … 21 (2022) 2, pp. 141-173

Research Question - How will the Substance-over-Form (SoF) 'organism' survive, mutate and develop in a new and unfamiliar 'environment'? Motivation - Our study is motivated and inspired from a previous study published by Alexander et al. (2018) on "philosophy of language and accounting"....

Persistent link: https://www.econbiz.de/10015195897

Sustainability performance indicator trends: A Canadian industry-based analysis

Coulmont, Michel; Berthelot, Sylvie; Gagné, Vincent - In: International Journal of Corporate Social … 7 (2022) 1, pp. 1-17

the shortcomings of voluntary initiatives and improve the overall comparability of voluntary reporting mechanisms. …

Persistent link: https://www.econbiz.de/10014545997

IFRS Adoption and the Financial Statements Comparability: The Case of Russia and Canada

Dolgikh, Tatiana - In: European Financial and Accounting Journal 17 (2022) 1, pp. 7-24

comparability was investigated for Russia in the current article. Canada was chosen for comparison due to the close time frame of … information comparability between companies only in Canada, while the same was not the case for Russian companies and the cross …-country comparability. However, the study confirms an increase in the comparability level in the post-adoption period in such industries as …

Persistent link: https://www.econbiz.de/10014547720

Reaktionsfähigkeit der amtlichen Statistik in Krisenzeiten

Vorgrimler, Daniel; Decker, Jörg - In: WISTA - Wirtschaft und Statistik 74 (2022) 3, pp. 17-24

Weltweite Krisen wie die Corona-Pandemie und der Angriff Russlands auf die Ukraine sowie die Reaktionen darauf haben starke Auswirkungen auf Wirtschaft und Gesellschaft. Angesichts der mit der Bewältigung solcher Krisen verbundenen Herausforderungen stellt sich die Frage, wie und wie schnell...

Persistent link: https://www.econbiz.de/10013265554

How much Meat do we eat? Estimating per Capita Meat Consumption in Germany based on a Market Balance Approach

Thies, Annika Johanna; Efken, Josef; Sönnichsen, Monika - In: German Journal of Agricultural Economics (GJAE) 71 (2022) 2, pp. 76-91

international comparability and applicability. In this way the study provides important indications for political decision …

Persistent link: https://www.econbiz.de/10015079119

Does every accounting issue need a solution?

Hombach, Katharina; Sellhorn, Thorsten - In: Accounting and business research 52 (2022) 5, pp. 540-561

Persistent link: https://www.econbiz.de/10013362779