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Special issue on accounting and politics : editorial

Giner Inchausti, Begoña; Jorissen, Ann - In: Accounting in Europe 17 (2020) 3, pp. 239-242

Persistent link: https://www.econbiz.de/10012384587

Accounting and politics

Giner Inchausti, Begoña (ed.); Jorissen, Ann (ed.) - 2020

Persistent link: https://www.econbiz.de/10012384601

The value relevance of risk disclosure : an analysis of the banking sector

Giner Inchausti, Begoña; Allini, Alessandra; Zampella, … - In: Accounting in Europe 17 (2020) 2, pp. 129-157

Persistent link: https://www.econbiz.de/10012256403

What Is the way forward for IASB's research programme under the evidence-supported approach? : some analyses and comments based on the 2015 agenda consultation

Birt, Jacqueline; Hellman, Niclas; Jorissen, Ann; … - In: Accounting in Europe 13 (2016) 2, pp. 269-283

Persistent link: https://www.econbiz.de/10012154548

The role and current status of IFRS in the completion of national accounting rules : evidence from Belgium

Jorissen, Ann - In: Accounting in Europe 14 (2017) 1/2, pp. 29-39

Persistent link: https://www.econbiz.de/10011997862

On the "disclosure initiative - principles of disclosure" : the EAA Financial Reporting Standards Committee's view

Abad, Cristina; Barone, Elisabetta; Gullkvist, Benita M.; … - In: Accounting in Europe 17 (2020) 1, pp. 1-32

Persistent link: https://www.econbiz.de/10012256374

Accounting Conservatism under IFRS

Hellman, Niclas - In: Accounting in Europe 5 (2008) 2, pp. 71-100

In a recent discussion paper on an improved conceptual framework (IASB, 2006a), the IASB and the FASB argue that prudence and conservatism are not desirable qualities of financial reporting information (IASB, 2006a, BC2.22). One interpretation of this proposal is that the consistent...

Persistent link: https://www.econbiz.de/10010621911

Introducing more IFRS principles of disclosure : will the poor disclosers improve?

Hellman, Niclas; Carenys, Jordi; Moya Gutierrez, Soledad - In: Accounting in Europe 15 (2018) 2, pp. 242-321

Persistent link: https://www.econbiz.de/10011997749