Search Results - subject:"STANDARDS"

Common ownership and goodwill impairments

Ye, Chunlai; Yu, Lin-Hui - In: Corporate governance : an international review 32 (2024) 6, pp. 1016-1034

Persistent link: https://www.econbiz.de/10015142246

Accounting for intangible assets : a systematic review

Firmansyah, Egi Arvian; Umar, Umar Habibu; Musa, Sulaiman - In: International journal of learning and intellectual capital 21 (2024) 4, pp. 448-464

Persistent link: https://www.econbiz.de/10015272672

Transparency or ambiguity? : voluntary IFRS adoption and earnings management in Japan

Tohara, Yosuke - In: Accounting and finance 64 (2024) 3, pp. 2425-2452

Persistent link: https://www.econbiz.de/10015164512

Hedge accounting, IFRS 9, and audit fees : evidence from China

Jiang, Jin; Ye, Rui - In: Accounting and finance 64 (2024) 3, pp. 3111-3135

Persistent link: https://www.econbiz.de/10015164641

Institutional Change and Performativity : The Impact of Globalization and Financialization on Accounting in Japan

Okamoto, Noriaki - 2024

of Accounting in Japan -- CHAPTER 5 – Global Unification of Accounting Standards -- CHAPTER 6 – Diffusion and Penetration …Accounting standards have fundamental effects in shaping economic life. Okamoto’s fine book combines his theoretical … history of Japan’s financial accounting standards and institutions, in particular how globalization, financialization, fair …

Persistent link: https://www.econbiz.de/10014577575