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Analyzing the effect of using international accounting standards on the development of emerging capital markets

Zeghal, Daniel; Mhedhbi, Karim - In: International Journal of Accounting and Information … 20 (2012), pp. 220-237

Purpose – The purpose of this paper is to analyze the consequences of using international accounting standards (IAS … development of the emerging capital markets is positively and significantly associated with the use of international accounting … accounting standardization body, the IASB, many international organizations and international investors. Originality/value – The …

Persistent link: https://www.econbiz.de/10010610622

Reflections on the development of the FASB's and IASB's expected-loss methods of accounting for credit losses

Hashim, Noor; Li, Weijia; O'Hanlon, John - In: Accounting and business research 49 (2019) 6, pp. 682-725

Persistent link: https://www.econbiz.de/10012226064

Accounting classic more debits than credits: the gap in GAAP

Briloff, Abraham J. - In: International journal of economics and accounting : IJEA 1 (2010) 3, pp. 184-199

Persistent link: https://www.econbiz.de/10008906215

International Journal of economics and Accounting's introducing the classics : Abraham Briloffs "the gab in GAAP"

Sy, Aida; Tinker, Anthony - In: International journal of economics and accounting : IJEA 1 (2010) 3, pp. 181-183

Persistent link: https://www.econbiz.de/10008908616

Management accounting as a social control for privatisation

Gowland, David; Aiken, Max - In: International journal of economics and accounting : IJEA 3 (2012) 2, pp. 133-147

Persistent link: https://www.econbiz.de/10009615110

Accounting standards : the "too difficult" box : the next big accounting issue?

Barth, Mary E. - In: Accounting and business research 52 (2022) 5, pp. 565-577

Persistent link: https://www.econbiz.de/10013362787