Search Results - subject:"COMPARABILITY"

Implementation of the international public sector accounting standards in Europe : variations on a global theme

Polzer, Tobias; Grossi, Giuseppe; Reichard, Christoph - In: Accounting forum 46 (2022) 1, pp. 57-82

Persistent link: https://www.econbiz.de/10012887703

The impact of an IFRS for SMEs-based standard on financial reporting properties and cost of debt financing : evidence from Swedish private firms

Hellman, Niclas; Nilsson, Henrik; Tylaite, Milda; … - In: The European accounting review 31 (2022) 5, pp. 1175-1205

Persistent link: https://www.econbiz.de/10013492813

The Polar Contradiction Between “Power” And “Justice”

Wiese, Harald - In: Homo Oeconomicus (2022), pp. 1-6

Prosocial Behavior, Springer, 11 ), where interpersonal comparability of utility (ICU) is defended. ICU is important in the …

Persistent link: https://www.econbiz.de/10015325477

Creative accounting determinants and financial reporting quality : systematic literature review

Abed, Ibtihal A.; Hussin, Nazimah; Ali, Mostafa A.; … - In: Risks : open access journal 10 (2022) 4, pp. 1-25

Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative accounting is a practice that influences financial...

Persistent link: https://www.econbiz.de/10013355430

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/10013331065

IFRS adoption and the financial statements comparability : the case of Russia and Canada

Dolgikh, Tatiana - In: European financial and accounting journal : EFAJ 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/10013442076

The role of audit styles in financial statement comparability : South African evidence

Smith, Christelle - In: International journal of auditing : IJA 26 (2022) 4, pp. 572-589

Persistent link: https://www.econbiz.de/10013415040

Foreign experienced CEOs' and financial statement comparability

Ding, Ning; Ullah, Irfan; Jebran, Khalil - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 13, pp. 3751-3769

Persistent link: https://www.econbiz.de/10013462412

Improving the global comparability of IFRS-based financial reporting through global enforcement : a proposed organizational dynamic

Prather-Kinsey, Jenice; De Luca, Francesco; Phan, … - In: International journal of disclosure and governance 19 (2022) 3, pp. 330-351

Persistent link: https://www.econbiz.de/10013392223

Reaktionsfähigkeit der amtlichen Statistik in Krisenzeiten

Vorgrimler, Daniel; Decker, Jörg - In: Wirtschaft und Statistik : WISTA (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/10013257165