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1
Financial reporting complexities : association with accounting expertise of board and audit committee
Siregar, Sylvia Veronica
;
Harahap, Siti Nurwahyuningsih
- In:
The journal of corporate accounting & finance
35
(
2024
)
1
,
pp. 203-217
Persistent link: https://www.econbiz.de/10014472305
Saved in:
2
The bridge to quality financial reporting : audit committees' mediating role in IFRS implementation for emerging markets
Kateb, Ines
- In:
The journal of corporate accounting & finance
35
(
2024
)
1
,
pp. 250-268
Persistent link: https://www.econbiz.de/10014472317
Saved in:
3
Value relevance of IFRS 9 : the influence of country factors and heterogeneous strengths in the European banking sector
Zampella, Annamaria
;
Ferri, Luca
- In:
Journal of international financial management & accounting
35
(
2024
)
1
,
pp. 115-139
Persistent link: https://www.econbiz.de/10014472390
Saved in:
4
Corporate risk disclosures in turbulent times : an international analysis in the global financial crisis
Lajili, Kaouthar
;
Li, Tie Mei
;
Chourou, Lamia
;
Dobler, …
- In:
Journal of international financial management & accounting
35
(
2024
)
1
,
pp. 261-289
Persistent link: https://www.econbiz.de/10014472460
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5
Teaching the concept of control under IFRS 15 : the effect of a three-step teaching approach and analogy usage
Zhee, Lim Ying
;
Azmi, Anna Che
;
Tuan Hock Ng
- In:
Journal of international education in business : JIEB
17
(
2024
)
1
,
pp. 62-81
Persistent link: https://www.econbiz.de/10014474264
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6
The benefits and detriments of global accounting convergence
Trimble, Madeline
;
Song, Xiaoxiao
- In:
Research handbook on financial accounting
,
(pp. 5-23)
.
2024
Persistent link: https://www.econbiz.de/10014474874
Saved in:
7
Non-GAAP financial reporting : an ethical analysis
Mintz, Steven M.
;
Miller, William F.
;
Shawver, Tara J.
- In:
Research handbook on financial accounting
,
(pp. 62-86)
.
2024
Persistent link: https://www.econbiz.de/10014475196
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8
International financial reporting standards and the macroeconomy
Kausar, Asad
;
Park, You-Il
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 315-336
Persistent link: https://www.econbiz.de/10014475558
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9
Outlining commitment and resistance to dominant accounting paradigms
Van Zijl, Wayne
;
Maroun, Warren
- In:
Research handbook on financial accounting
,
(pp. 172-184)
.
2024
Persistent link: https://www.econbiz.de/10014475631
Saved in:
10
Typology and classification of crypto-assets based on the MiCA regulatory framework
Parrondo, Luz
- In:
Research handbook on financial accounting
,
(pp. 264-282)
.
2024
Persistent link: https://www.econbiz.de/10014475720
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11
Impact of IFRS adoption on the disclosure of management forecasts by industry concentration
Yoo, Jungmin
;
Kim, Sooin
- In:
Applied economics
56
(
2024
)
6
,
pp. 674-691
Persistent link: https://www.econbiz.de/10014440118
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12
Culture clash or collaboration? : unraveling the role of hierarchical organizational culture in International Financial Reporting Standards adoption
Bansal, Manish
- In:
Managerial and decision economics : MDE ; the …
45
(
2024
)
1
,
pp. 118-129
Persistent link: https://www.econbiz.de/10014443254
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13
Bank opacity, systemic risk and financial stability
Miess, Michael
- In:
Journal of financial stability
70
(
2024
),
pp. 1-20
Persistent link: https://www.econbiz.de/10014490470
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14
The IFRS 16 implementation in Asia-Pacific countries : enhancing asset pronouncements or opaque information's conveyance
Utami, Evy Rahman
;
Sumiyana, Sumiyana
;
Mustakini, …
- In:
Accounting research journal
37
(
2024
)
1
,
pp. 19-38
Persistent link: https://www.econbiz.de/10014491701
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15
COVID-19-related accounting disclosures in the financial statements : evidence from an emerging economy
Karim, Md. Rezaul
;
Reza, Mohammed Moin Uddin
;
Shetu, …
- In:
Accounting research journal
37
(
2024
)
1
,
pp. 98-114
Persistent link: https://www.econbiz.de/10014491710
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16
Determinants of national IFRS adoption : evidence from the Middle East and North Africa region
Elhamma, Azzouz
- In:
International journal of accounting, auditing and …
20
(
2024
)
1/2
,
pp. 69-90
Persistent link: https://www.econbiz.de/10014496729
Saved in:
17
Accounting practices and regulations for extractive industries : a framework for harmonisation
Abdo, Hafez
;
Owusu, Freeman Brobbey
;
Mangena, Musa
- In:
Journal of financial reporting & accounting : JFRA
22
(
2024
)
1
,
pp. 147-180
Persistent link: https://www.econbiz.de/10014506460
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18
Novice auditors and audits of fair values : knowledge and skill requirements
Boritz, Jefim E.
;
Timoshenko, Lev M.
- In:
Accounting perspectives : a journal of The Canadian …
23
(
2024
)
1
,
pp. 39-77
Persistent link: https://www.econbiz.de/10014506657
Saved in:
19
Financial reporting & assurance standards (FRAS) Canada corner
In:
Accounting perspectives : a journal of The Canadian …
23
(
2024
)
1
,
pp. 115-131
Persistent link: https://www.econbiz.de/10014506668
Saved in:
20
The (exit) price of a horse : finding the fair value of an unusual nonfinancial asset
Altiero, Elizabeth C.
;
Libby, Theresa
;
Olczak, Wioleta
- In:
Issues in accounting education
39
(
2024
)
1
,
pp. 79-92
Persistent link: https://www.econbiz.de/10014507631
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21
Ethics in financial reporting methods : the case of Vontsira, Inc.
Jaggi, Jacob
;
Porter, Jason
- In:
Issues in accounting education
39
(
2024
)
1
,
pp. 135-145
Persistent link: https://www.econbiz.de/10014507635
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22
Reflections of women standard setters in the United States
Baudot, Lisa
;
Convery, Amanda M.
;
Kaufman, Matt
- In:
Accounting horizons : a quarterly publication of the …
38
(
2024
)
1
,
pp. 39-48
Persistent link: https://www.econbiz.de/10014508039
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23
Does better CSR disclosure minimise the problem of asymmetric financial reporting? : the role of market supervision
Ho, Kung-Cheng
;
Xu, Xin
;
Shen, Xixi
;
Yu, Jinxin
- In:
Spanish journal of finance & accounting : the official …
53
(
2024
)
1
,
pp. 99-122
Persistent link: https://www.econbiz.de/10014511728
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24
Managerial ability and goodwill impairment : evidence from China
Huang, Qiubin
;
Xiong, Mengyuan
- In:
International journal of emerging markets
19
(
2024
)
4
,
pp. 921-940
Persistent link: https://www.econbiz.de/10014512774
Saved in:
25
Professional skills required by accountants for applying international financial reporting standards : implications from Indonesia
Maradona, Agus Fredy
;
Chand, Parmod
;
Lodhia, Sumit
- In:
Meditari accountancy research
32
(
2024
)
2
,
pp. 269-293
Persistent link: https://www.econbiz.de/10014514044
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26
Financial reporting for Islamic financial institutions : accounting standards, interpretation and application
Mahar, Abdul Rauf
;
Bhatti, Ayesha
;
Ashraf, Junaid
-
2024
-
1 Edition.
Persistent link: https://www.econbiz.de/10014515320
Saved in:
27
Association between foreign background of executives and firm goodwill impairment risk
Su, Wunhong
;
Wang, Chunlin
;
Su, Zhong-qin
- In:
Bulletin of economic research
76
(
2024
)
1
,
pp. 223-250
Persistent link: https://www.econbiz.de/10014482909
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28
The impact of International Financial Reporting Standards adoption on the integration of capital markets
Zahid, R. M. Ammar
;
Simga-Mugan, Can
- In:
International journal of finance & economics : IJFE
29
(
2024
)
1
,
pp. 229-250
Persistent link: https://www.econbiz.de/10014469007
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29
Accounting-driven bank monitoring and firms’ debt structure : evidence from IFRS 9 adoption
Li, Xiao
;
Ng, Jeffrey
;
Saffar, Walid
- In:
Management science : journal of the Institute for …
70
(
2024
)
1
,
pp. 54-77
Persistent link: https://www.econbiz.de/10014469887
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30
Fair value accounting, illiquid assets, and financial stability
Mahieux, Lucas
- In:
Management science : journal of the Institute for …
70
(
2024
)
1
,
pp. 544-566
Persistent link: https://www.econbiz.de/10014470041
Saved in:
31
Stakeholder and jurisdictional influence over IFRS 10's development
Freitas, Monica Teixeira de
;
Van Zijl, Wayne
;
Ram, …
- In:
South African journal of accounting research
38
(
2024
)
1
,
pp. 27-49
Persistent link: https://www.econbiz.de/10014446599
Saved in:
32
The role of financial advisor's industry expertise in M&A quality : evidence from goodwill impairment
Huang, Qiongyu
;
Zhang, Ruiyao
;
Li, Siyao
;
Li, Jingjing
; …
- In:
International review of economics & finance : IREF
89
(
2024
)
2
,
pp. 216-231
Persistent link: https://www.econbiz.de/10014446756
Saved in:
33
Impact of IFRS 9 on the cost of funding of banks in Europe
Fatouh, Mahmoud
;
Bock, Robert
;
Ouenniche, Jamal
- In:
Journal of banking regulation
24
(
2023
)
2
,
pp. 115-145
Persistent link: https://www.econbiz.de/10014326937
Saved in:
34
Are accounting choices for intangible assets informative or opportunistic? : evidence from Poland
Grzybek, Olga
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014327049
Saved in:
35
Accounting for transition : a literature review
Golubeva, Olga
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-30
Persistent link: https://www.econbiz.de/10014327050
Saved in:
36
IFRS 9, banking risk and COVID-19 : evidence from Europe
Salazar, Yadira
;
Merello, Paloma
;
Zorio-Grima, Ana
- In:
Finance research letters
56
(
2023
),
pp. 1-13
Persistent link: https://www.econbiz.de/10014473729
Saved in:
37
The creation of the International Sustainability Standards Board : evidence from the steps undertaken by the IFRS Foundation for Sustainability Reporting : dialogue with standard s...
Francioli, Francesca
;
Lardo, Alessandra
;
Fiume, Raffaele
- In:
Financial reporting : journal of financial communication
(
2023
)
2
,
pp. 123-136
Persistent link: https://www.econbiz.de/10014475737
Saved in:
38
The decision to present comparative financial statements in a mandatory IFRS adoption setting
Sanchez, Francisco
;
Giner Inchausti, Begoña
;
Gill de …
- In:
Baltic journal of management : BJM
18
(
2023
)
3
,
pp. 350-365
Persistent link: https://www.econbiz.de/10014331083
Saved in:
39
Calibration issues under the EU capital regime for investment firms
Feridun, Mete
- In:
Journal of financial regulation and compliance
31
(
2023
)
4
,
pp. 483-502
Persistent link: https://www.econbiz.de/10014334463
Saved in:
40
IFRS experience, extent of disclosure, and perceived corruption : a study on African countries
Klibi, Fatma Ben Slama
;
Amara, Yasmine
- In:
International journal of accounting, auditing and …
19
(
2023
)
2
,
pp. 132-160
Persistent link: https://www.econbiz.de/10014335293
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41
Does the International Financial Reporting Standard for small and medium-sized entities suit private firms? : fieldwork case-study vignettes for Taiwan
Hsu, Yu-Lin
;
Reid, Gavin C.
- In:
International journal of accounting, auditing and …
19
(
2023
)
2
,
pp. 161-184
Persistent link: https://www.econbiz.de/10014335295
Saved in:
42
Up until the consolidation on the IFRS Foundation : the companies that have been advancing integrated reporting
Lopes, Ana Isabel
;
Bovane, Silpa
;
Penela, Daniela
- In:
International journal of accounting, auditing and …
19
(
2023
)
3
,
pp. 269-296
Persistent link: https://www.econbiz.de/10014335306
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43
Economic consequences of IFRS convergence : evidence from phased manner implementation in India
Bansal, Manish
- In:
Journal of Asia Business Studies
17
(
2023
)
1
,
pp. 129-148
Persistent link: https://www.econbiz.de/10014335345
Saved in:
44
Auditor tax expertise and corporate tax avoidance : evidence from Taiwan
Liu, Wu-Po
;
Ma, Mengyu
;
Liu, Zhenfeng
;
So, Chun Yin
- In:
The journal of corporate accounting & finance
34
(
2023
)
3
,
pp. 96-108
Persistent link: https://www.econbiz.de/10014336461
Saved in:
45
Early evidence of the effect of ASU 2017-12 on derivative disclosure compliance
Troyer, Joseph
;
Johnston, Joseph
;
Trimble, Madeline
- In:
The journal of corporate accounting & finance
34
(
2023
)
3
,
pp. 213-231
Persistent link: https://www.econbiz.de/10014336515
Saved in:
46
Preparer opposition and strategic implementation of governmental accounting standards : evidence from public pension accounting reform
Allen, Abigail
;
Petacchi, Reining C.
- In:
Management science : journal of the Institute for …
69
(
2023
)
7
,
pp. 4259-4282
Persistent link: https://www.econbiz.de/10014338343
Saved in:
47
Earnings quality and firm valuation : evidence from several European countries
Fassas, Athanasios
;
Nerantzidis, Michail
;
Tsakalos, Ioannis
- In:
Corporate governance : international journal of …
23
(
2023
)
6
,
pp. 1298-1313
Persistent link: https://www.econbiz.de/10014338707
Saved in:
48
IFRS 9 financial assets : debt instrument classification and management under the new accounting standard : a case study of Greek government bonds in banks' investment portfolios
Sachlas, Nikolaos
;
Giannopoulos, Vasileios
- In:
Essays on Financial Analytics : Applications and Methods
,
(pp. 175-204)
.
2023
Persistent link: https://www.econbiz.de/10014338841
Saved in:
49
Not on the ruins, but with the ruins of the past : inertia and change in the financial reporting field in a transitioning country
Albu, Nadia
;
Albu, Cătălin Nicolae
;
Cho, Charles H.
; …
- In:
Critical perspectives on accounting : an international …
96
(
2023
),
pp. 1-23
Persistent link: https://www.econbiz.de/10014440254
Saved in:
50
The procyclicality of impairment accounting : comparing expected losses under IFRS 9 and US GAAP
Buesa, Alejandro
;
Población García, Javier
; …
- In:
Journal of financial services research
64
(
2023
)
3
,
pp. 303-324
Persistent link: https://www.econbiz.de/10014444199
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