Narrow search
Showing 1 - 8 of 8
Cover Image
Discussion of "accounting for intangible assets: suggested solutions"
Hellman, Niclas - In: Accounting and business research 52 (2022) 6, pp. 631-640
Persistent link: https://www.econbiz.de/10013484637
Cover Image
The impact of an IFRS for SMEs-based standard on financial reporting properties and cost of debt financing : evidence from Swedish private firms
Hellman, Niclas; Nilsson, Henrik; Tylaite, Milda; … - In: The European accounting review 31 (2022) 5, pp. 1175-1205
Persistent link: https://www.econbiz.de/10013492813
Cover Image
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
Cover Image
The persistence of international accounting differences as measured on transition to IFRS
Hellman, Niclas; Gray, Sidney J.; Morris, Richard D.; … - In: Accounting and business research : a research quarterly … 45 (2015) 2, pp. 166-195
Persistent link: https://www.econbiz.de/10011378722
Cover Image
Analysts' evaluations of acquisitions : Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes
Andersson, Patric; Hellman, Niclas - In: Journal of international accounting auditing & taxation 41 (2020), pp. 1-17
Persistent link: https://www.econbiz.de/10012488616
Cover Image
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
Cover Image
The Persistence of International Accounting Differences as Measured on Transition to IFRS
Hellman, Niclas; Gray, Sidney J.; Morris, Richard Donald; … - 2015
The international accounting classification literature emphasises the importance of understanding how institutional factors shape accounting regulations and practices. With the mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union and Australia in 2005,...
Persistent link: https://www.econbiz.de/10014139159
Cover Image
The Impact of an IFRS for SMEs-based Standard on Financial Reporting Properties and Cost of Debt Financing : Evidence from Swedish Private Firms
Hellman, Niclas; Nilsson, Henrik; Tylaite, Milda; … - 2022
In 2014, all larger Swedish private firms were required, at short notice, to adopt a new reporting standard (K3) based on IFRS for SMEs (2009 version). Using this shock to the reporting environment, we study the effects of the new reporting standard on groups’ financial reporting properties...
Persistent link: https://www.econbiz.de/10013406042