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The adoption of "International Accounting Standard (IAS) 12 Income Taxes" : convergence or divergence with local accounting standards in selected ASEAN countries?

Yapa, Prem W. S.; Kraal, Diane; Joshi, Mahesh - In: Australasian accounting business and finance journal : AABF 9 (2014) 1, pp. 3-24

Persistent link: https://www.econbiz.de/10010520235

The impact of financial statement comparability on earnings management : evidence from frontier markets

Martens, Wil; Yapa, Prem W. S.; Safari, Maryam - In: International Journal of Financial Studies : open … 8 (2020) 4/73, pp. 1-25

This paper examined whether financial statement comparability constrains opportunistic earningsmanagement in frontiermarket countries. Using a large sample of 19 frontiermarket countries, and an accounting comparabilitymethod thatmaps comparability across several accounting standards, the...

Persistent link: https://www.econbiz.de/10012322143

The impact of accountability mechanisms on public sector environmental sustainability performance : a case study of Sri Lanka

Silva, Keshara de; Yapa, Prem W. S.; Vesty, Gillian - In: Australasian accounting business and finance journal : AABF 14 (2020) 3, pp. 38-55

Persistent link: https://www.econbiz.de/10012254138

Human rights from a social accounting perspective in a post-conflict environment : the case of sri lanka

Siriwardhane, Pavithra; Yapa, Prem W. S. - In: Australasian accounting business and finance journal : AABF 15 (2021) 4, pp. 93-120

Persistent link: https://www.econbiz.de/10012664440

Examining the taxation profession in Australia : a framework

Curran, Michael; Yapa, Prem W. S. - In: Australasian accounting business and finance journal : AABF 15 (2021) 3, pp. 3-22

Persistent link: https://www.econbiz.de/10012601274

Public sector accountability to implement sustainable development goals in Sri Lanka : influence of traditional and non-traditional donors

De Silva Godage, Keshara M.; Yapa, Prem W. S.; Vesty, … - In: Australasian accounting business and finance journal : AABF 16 (2022) 2, pp. 53-71

Persistent link: https://www.econbiz.de/10013503388

Third sector crisis management and resilience : reflections and directions

Parker, Lee David - In: Financial accountability and management 40 (2024) 3, pp. 326-343

Persistent link: https://www.econbiz.de/10015156881

Islamic Banking in Pakistan : A History of Emergent Accountability and Regulation

Rammal, Hussain - 2015

This study presents a history of the Islamic banking sector, its accountability and regulation in Pakistan, set in its contexts of the rise of Islamic banking internationally in a global finance marketplace alongside the localised Islamization of Pakistan's economy. The historical analysis is...

Persistent link: https://www.econbiz.de/10013014769

Accounting as technical, social and moral practice : the monetary valuation of public cultural, heritage and scientific collections in financial reports

Carnegie, Garry D.; Ferri, Paolo; Parker, Lee David; … - In: Australian accounting review : AAR 32 (2022) 4, pp. 460-472

Persistent link: https://www.econbiz.de/10013473905

Public university research engagement contradictions in a commercialising higher education world

Parker, Lee David - In: Financial accountability and management 40 (2024) 1, pp. 16-33

Persistent link: https://www.econbiz.de/10014474562