Search Results - subject:"Standard‐setting"

All that glitters : gold mining companies' market reaction at the issuance of the "All-in Sustaining Costs" guidance

Gianfrate, Gianfranco - In: Journal of accounting and public policy 36 (2017) 6, pp. 468-476

Persistent link: https://www.econbiz.de/10011793201

Platform ecosystems : how developers invert the firm

Parker, Geoffrey; Van Alstyne, Marshall; Jiang, Xiaoyue - In: Management information systems : mis quarterly 41 (2017) 1, pp. 255-266

Persistent link: https://www.econbiz.de/10011656635

On the conceptual foundations of financial reporting

Dichev, Ilia D. - In: Accounting and business research : a research quarterly … 47 (2017) 6, pp. 617-632

Persistent link: https://www.econbiz.de/10011799741

The effect of IFRS for SMEs on the financial reporting environment of private firms : an exploratory interview study

Gassen, Joachim - In: Accounting and business research : a research quarterly … 47 (2017) 5, pp. 540-563

Persistent link: https://www.econbiz.de/10011755856

Pawn to save a chariot, or drawbridge into the fort? : firms' disclosure during standard setting and complementary technologies within ecosystems

Toh, Puay Khoon; Miller, Cameron D. - In: Strategic management journal 38 (2017) 11, pp. 2213-2236

Persistent link: https://www.econbiz.de/10011756534

Patent Disclosure in Standard Setting

Ganglmair, Bernhard; Tarantino, Emanuele - NET Institute - 2011

We present a model of industry standard setting with two-sided asymmetric information about the existence of …

Persistent link: https://www.econbiz.de/10009364718

Kingdom of the Netherlands-Netherlands; Publication of Financial Sector Assessment Program Documentation: Detailed Assessment of Observance on IOSCO Principles and Objectives of Securities Regulation

International Monetary Fund (IMF); International … - 2011

The Netherlands Authority for Financial Markets (AFM) has developed a robust supervisory framework, which exhibits high levels of implementation of the International Organization of Securities Commissions Principles. The AFMâ€™s efforts are complemented by The NetherlandsCentral bank's...

Persistent link: https://www.econbiz.de/10011242809

Germany; Financial Sector Assessment Program: Detailed Assessment of Observance on Basel Core Principles for Effective Banking Supervision

International Monetary Fund (IMF); International … - 2011

The design of the German banking supervision framework is structurally sound, with a robust legislative and operational framework that largely complies with the Basel Core Principles for effective banking supervision (BCP). Various improvements to the German supervisory framework have been...

Persistent link: https://www.econbiz.de/10011245319

Regulatory competition in accounting. A history of the Accounting Standards Authority of Canada

Richardson, Alan - In: Accounting History Review 21 (2011) 1, pp. 95-114

This article examines a unique period (1981-1998) in Canadian accounting standard-setting history when, nominally, two … competing standard-setting bodies existed: the Canadian Institute of Chartered Accountants and the nascent Accounting Standards … Authority of Canada. Sunder (2002a, 2002b) advocates competing accounting standard-setting regimes within a single jurisdiction …

Persistent link: https://www.econbiz.de/10009200789

Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board

Richardson, Alan; Eberlein, Burkard - In: Journal of Business Ethics 98 (2011) 2, pp. 217-245

Persistent link: https://www.econbiz.de/10008926252