Search Results - subject:"International Accounting Standards"

Modern history of accounting in Europe : a comparison of selected European Member States and the United Kingdom

Kirsch, Robert J. (ed.); Henselmann, Klaus (ed.) - 2025

Persistent link: https://www.econbiz.de/10015462668

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

The impact of IFRS on strategic decision-making : are companies indirectly controlled from external?

Häck, Nina - In: Naše gospodarstvo : NG 71 (2025) 4, pp. 63-80

Publicly listed companies in Europe are required to prepare consolidated financial reports in accordance with International Financial Reporting Standards (IFRS), providing a common framework that reduces the costs of international capital procurement. This study examines whether IFRS influence...

Persistent link: https://www.econbiz.de/10015560371

Maintaining and extending hegemony : the politics of accounting standard setting

Warren, Rebecca - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-20

Persistent link: https://www.econbiz.de/10015065525

Choice of participation method in setting international accounting standards : evidence from EFRAG as an intermediary for indirect participation

Gäumann, Martin; Dobler, Michael - In: The international journal of accounting 59 (2024) 1, pp. 1-55

Persistent link: https://www.econbiz.de/10014532239

Fast to cut, slow to restore : bank lending responses to IFRS 9 stage migrations

Buchetti, Bruno; Perdichizzi, Salvatore; Santoni, Alessandro - In: Economics letters 254 (2025), pp. 1-5

Persistent link: https://www.econbiz.de/10015467392

Economic policy uncertainty exposure and the valuation of non-financial assets : an analysis of Australian listed firms

Liu, Chang; Hu, Fang; Yao, Daifei; Li, Bin - In: China Accounting and Finance Review 27 (2025) 4, pp. 520-547

This study aims to explore how a firm's exposure to economic policy uncertainty (EPU) affects the use of fair value (FV) measurement for non-financial assets.The analysis focuses on the selection of FV models for different types of non-financial assets. It examines how internal factors and...

Persistent link: https://www.econbiz.de/10015467552

Valuation specialist, earnings persistent and Level 3 fair value measurements

Bu, Chen; Zhang, Yuyu; Yao, Daifei - In: Accounting and finance 65 (2025) 3, pp. 2866-2893

Persistent link: https://www.econbiz.de/10015467959

Lease accounting standard (ASC 842), temporary book-tax differences, and capital market uncertainty

Zhou, Yan; Fan, Shihui - In: The journal of corporate accounting & finance 36 (2025) 4, pp. 108-126

Persistent link: https://www.econbiz.de/10015482943

Financial globalization, global accounting standards and economic growth

Akişik, Orhan; Gal, Graham; Triani, Silvia - In: International review of economics & finance : IREF 103 (2025), pp. 1-23

Persistent link: https://www.econbiz.de/10015506626