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Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK

Barbu, Elena M.; Dumontier, Pascal; Feleagă, Niculae; … - In: The International Journal of Accounting 49 (2014) 2, pp. 231-247

This study investigates whether the adoption of a single set of accounting standards, such as IASs/IFRSs, guarantees the harmonization of accounting practices within a country and across countries, or whether differences in reporting practices persist because of dissimilarities in reporting...

Persistent link: https://www.econbiz.de/10011042093

Discussion of "Earnings management of seasoned equity offerings in Korea"

Wilkins, Trevor - In: The International Journal of Accounting 37 (2002) 1, pp. 85-88

Persistent link: https://www.econbiz.de/10005306987

Trends in research on international accounting harmonization

Baker, C. Richard; Barbu, Elena M. - In: The International Journal of Accounting 42 (2007) 3, pp. 272-304

Persistent link: https://www.econbiz.de/10005188223

Thomas A. Lee , Financial Reporting and Corporate Governance, John Wiley and Sons, Chichester, England (2006) xxi+ 286 pages, GBP 29.00, ISBN 10: 0-470-02681-2.

Dumontier, Pascal - In: The International Journal of Accounting 43 (2008) 1, pp. 95-96

Persistent link: https://www.econbiz.de/10005108889