Search Results - subject:"index of comparability"

Impact of IFRS on the accounting numbers of Romanian listed companies

Istrate, Costel - In: Journal of Accounting and Management Information … 13 (2014) 3, pp. 466-491

the listed companies. Applying the Gray index of comparability, we attempt to measure the impact of the transition to IFRS …

Persistent link: https://www.econbiz.de/10015195860

Impact of IFRS on the accounting numbers of Romanian listed companies

Istrate, Costel - In: Journal of Accounting and Management Information Systems 13 (2014) 3, pp. 466-491

the listed companies. Applying the Gray index of comparability, we attempt to measure the impact of the transition to IFRS …

Persistent link: https://www.econbiz.de/10010933695

Impact of IFRS on the accounting numbers of Romanian listed companies

Istrate, Costel - In: Journal of accounting & management information systems … 13 (2014) 3, pp. 466-491

the listed companies. Applying the Gray index of comparability, we attempt to measure the impact of the transition to IFRS …

Persistent link: https://www.econbiz.de/10010526634

Impact of IFRS on accounting data - Gray index of conservatism applied to some European listed companies

Istrate, Costel - In: Analele ştiinţifice ale Univerşităţii Alexandru … 60 (2013) 2, pp. 259-277

Persistent link: https://www.econbiz.de/10010395842

Empirical test on the removal of reconciliation requirement from IFRS to US-GAAP

Liu, Chunhui; O'Farrell, Grace - In: International Journal of Managerial and Financial Accounting 2 (2010) 2, pp. 123-133

On March 4, 2008, Release No. 33-8879 adopted by the Securities and Exchange Commission (SEC) went into effect and eliminated the need for US-listed foreign companies who prepare financial statements in accordance with IASB-IFRS (International Financial Reporting Standards as issued by the...

Persistent link: https://www.econbiz.de/10008755153

Empirical test on the removal of reconciliation requirement from IFRS to US-GAAP

Liu, Chunhui; O'Farrell, Grace - In: International journal of managerial and financial accounting 2 (2010/2011) 2, pp. 123-133

Persistent link: https://www.econbiz.de/10011416881