Search Results - subject:"STANDARDS"

Experience of Kazakhstan in implementation of international standards in auditing : healthcare sector

Sembiyeva, Lyazzat; Bekturova, Arman; Saparova, Botakoz; … - In: Montenegrin journal of economics 19 (2023) 4, pp. 187-198

Persistent link: https://www.econbiz.de/10014429349

IFRS innovation, governance practices and firm performance : a new empirical assessment of moderating effects across GCC region

Alruwaili, Waleed S.; Ahmed, Abdullahi Dahir; Joshi, Mahesh - In: Equilibrium : quarterly journal of economics and … 18 (2023) 3, pp. 615-659

Persistent link: https://www.econbiz.de/10014430612

A study of impact of IFRS convergence in India on debt-equity components of financial statements

Jain, Saumya; Gupta, Chandra P. - In: Global business review 24 (2023) 5, pp. 933-952

Persistent link: https://www.econbiz.de/10014432467

International accounting convergence and divergence : towards a framework for understanding de jure adoption of ifrs

Bengtsson, Maria; Argento, Daniela - In: Accounting in Europe 20 (2023) 3, pp. 370-392

Persistent link: https://www.econbiz.de/10014438679

Comparative study on AAOIFI FAS 1 and IAS 1 and exploring the compliance of AAOIFI FAS 1 for Islamic Financial Institutions (IFIs) in Brunei and United Arab Emirates (UAE)

Samra, Norizatul Aqilah; Besar, Mohd Hairul Azrin Haji - In: Journal of business and economic analysis : (JBEA) 6 (2023) 3, pp. 299-339

Standards for IFIs and aims to advance the understanding of Islamic accounting and financial reporting practices. …

Persistent link: https://www.econbiz.de/10015191117

Empirical goodwill research : insights, issues, and implications for standard setting and future research

Amel-Zadeh, Amir; Glaum, Martin; Sellhorn, Thorsten - In: The European accounting review 32 (2023) 2, pp. 415-446

Persistent link: https://www.econbiz.de/10014299281

Accounting for goodwill in China : a case study of two-step acquisitions

Zeng, Ceng; Zhang, Weiguo; Zuo, Luo - In: China journal of accounting studies 11 (2023) 4, pp. 695-718

recognised when accounting standards permit the partial goodwill method and regard the transactions between the parent and non …

Persistent link: https://www.econbiz.de/10014550940

Accounting reform and value relevance of financial reporting from non-financial listed firms on the Vietnam stock market

Huu Anh Nguyen; Dang Giang Tra Thi - In: Cogent business & management 10 (2023) 2, pp. 1-23

The research questions that are solved in this paper are as follows: (1) how the value relevance of accounting information evolved from a developing country perspective and (2) how the accounting reform impacts on value relevance. This study aims to assess the value relevance of accounting...

Persistent link: https://www.econbiz.de/10014504721

Review of IFRS consequences in Europe : an enforcement perspective

Cualain, Geraroid O; Tawiah, Vincent - In: Cogent business & management 10 (2023) 1, pp. 1-19

Standards (IFRS) adoption in Europe with a specific focus on different enforcement environments. Following prior studies, we … sufficient to just adopt the standards; there must be a strong enforcement environment. The paper makes suggestions for further …

Persistent link: https://www.econbiz.de/10014457511

Using Google Trends to track the global interest in International Financial Reporting Standards : evidence from big data

Zhang, Yuqian - In: Intelligent systems in accounting, finance & management 30 (2023) 2, pp. 87-100

Persistent link: https://www.econbiz.de/10014325340