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Blockchain in accounting research : current trends and emerging topics

Garanina, Tatiana; Ranta, Mikko; Dumay, John - 2022

PurposeThis paper provides a structured literature review of blockchain in accounting. We identify current trends, analyse and critique the key topics of research, and discuss the future of this nascent field of inquiry. DesignOur analysis combined a structured literature review with citation...

Persistent link: https://www.econbiz.de/10013308403

Blockchain in accounting research : current trends and emerging topics

Garanina, Tatiana; Ranta, Mikko; Dumay, John - In: Accounting, auditing & accountability journal 35 (2022) 7, pp. 1507-1533

Persistent link: https://www.econbiz.de/10013411588

The relationship between CSR disclosure and accounting conservatism : the role of state ownership

Garanina, Tatiana; Kim, Oksana - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-24

Persistent link: https://www.econbiz.de/10014301970

The effect of international financial reporting standards (IFRS) adoption on the value relevance of financial reporting: a case of Russia

Garanina, Tatiana A.; Kormiltseva, Polina S. - In: Accounting in central and eastern Europe, (pp. 27-60). 2014

Purpose The purpose of this study is to empirically examine the influence of International Financial Reporting Standards (IFRS) adoption by Russian public companies on the value relevance of financial reporting in Russia. Design/methodology/approach We selected 67 Russian public companies that...

Persistent link: https://www.econbiz.de/10015368996

The Effect of International Financial Reporting Standards (IFRS) Adoption on the Value Relevance of Financial Reporting : Case of Russia

Garanina, Tatiana - 2019

Purpose – The purpose of this study is to empirically examine the influence of International Financial Reporting Standards (IFRS) adoption by Russian public companies on the value relevance of financial reporting in Russia.Design/methodology/approach – We selected 67 Russian public companies...

Persistent link: https://www.econbiz.de/10012859105