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IFRS adoption in Australia : a strong structuration perspective

Chapple, Sandra - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 265-295

Persistent link: https://www.econbiz.de/10011937410

Bridging the gap between academia and standard setters

Sinclair, Rowena; Cordery, Carolyn - In: Pacific accounting review 28 (2016) 2, pp. 135-152

Persistent link: https://www.econbiz.de/10011480852

Influence of internally generated intangible assets on financial statements prepared in accordance with IFRS

Vašek, Libor; Filinger, Marek - In: European financial and accounting journal : EFAJ 8 (2013) 3/4, pp. 10-23

presented in the financial statements prepared under IFRS, with a special focus on research and development. In the first … distinction when choosing the right approach. The second section deals with research and development in a greater detail and …

Persistent link: https://www.econbiz.de/10011460350

Experimental research on standard-setting issues in financial reporting

Koonce, Lisa; Mongold, Cassie; Quaid, Laura; White, Brian J. - In: Accounting, organizations and society : an … 112 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10014558620

What financial and non-financial information on intangibles is value-relevant? : a review of the evidence

Wyatt, Anne - In: Accounting and business research : a research quarterly … 38 (2008) 3, pp. 217-256

Persistent link: https://www.econbiz.de/10003745554

Discussion of "What financial and non-financial information on intangibles is value-relevant? : a review of the evidence"

Wrigley, Jed - In: Accounting and business research : a research quarterly … 38 (2008) 3, pp. 257-260

Persistent link: https://www.econbiz.de/10003746133

A discussion over IFRS’ adoption in Islamic countries

Dima, Ştefana Maria; Dima, Bogdan; Megan, Ovidiu; … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 35-49

The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in …

Persistent link: https://www.econbiz.de/10010395938

Perceived costs and benefits of IFRS adoption of cross-border mergers : a statistical analysis of Indian and Chinese companies

Mert, Ibrahim - In: Acta Universitatis Danubius / Oeconomica 10 (2014) 1, pp. 108-127

Persistent link: https://www.econbiz.de/10010402276

Change at last in auditing standards

Sy, Aida; Tinker, Anthony - In: International journal of critical accounting : IJCA 5 (2013) 5, pp. 556-561

Persistent link: https://www.econbiz.de/10010378467

Accounting's role in the financial crisis

Hitzel, Courtney - In: African journal of accounting, auditing and finance : AJAAF 2 (2013) 2, pp. 146-156

Persistent link: https://www.econbiz.de/10010383531