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Why is there inconsistency in accounting for liabilities in IFRS? : an analysis of recognition, measurement, estimation and conservatism
Barker, Richard; McGeachin, Anne - In: Accounting and business research : a research quarterly … 43 (2013) 6, pp. 579-604
Persistent link: https://www.econbiz.de/10010230166
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Does recognition versus disclosure affect value relevance? : evidence from pension accounting
Yu, Kun - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 1095-1127
Persistent link: https://www.econbiz.de/10009751731
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An analysis of concepts and evidence on the question of whether IFRS should be conservative
Barker, Richard; McGeachin, Anne - In: Abacus : a journal of accounting, finance and business … 51 (2015) 2, pp. 169-207
Persistent link: https://www.econbiz.de/10011296080
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Profit return in civil aviation and fleet insurance : GAAP, financial reporting and tax applications
Kaymaz, Onder; Kaymaz, Ozgur - In: Review of business & finance studies : RBFS 6 (2015) 2, pp. 45-57
Persistent link: https://www.econbiz.de/10010519877
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The effect of financial reporting quality on corporate investment efficiency : evidence from the adoption of SFAS No. 123R
Dou, Yiwei; Wong, M. H. Franco; Xin, Baohua - In: Management science : journal of the Institute for … 65 (2019) 5, pp. 2249-2266
Persistent link: https://www.econbiz.de/10012039756
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The economic consequences of discrete recognition and continuous measurement
Gao, Pingyang; Jiang, Xu - In: Journal of accounting & economics 69 (2020) 1, pp. 1-22
Persistent link: https://www.econbiz.de/10012237551
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Convergence to IFRS : a comparative analysis of accounting standards in India
Tawiah, Vincent - In: International journal of accounting, auditing and … 16 (2020) 2/3, pp. 249-270
Persistent link: https://www.econbiz.de/10012504815
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Applying IFRS for accounting of cryptocurrencies
Lapițkaia, Liudmila; Leahovcenco, Alexandru - In: Eastern European journal for regional studies 6 (2020) 2, pp. 108-116
Persistent link: https://www.econbiz.de/10012547013
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Does recognition versus disclosure affect debt contracting? : evidence from SFAS 158
Donovan, John B.; McMartin, Andrew S.; Phillips, Matthew - In: The accounting review : a publication of the American … 99 (2024) 1, pp. 163-190
Persistent link: https://www.econbiz.de/10014475410
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Offsetable derivatives and investor risk assessment
Neilson, Jed J.; Wang, K. Philip; Williams, Christopher D. - In: Management science : journal of the Institute for … 70 (2024) 5, pp. 2779-2798
Persistent link: https://www.econbiz.de/10014550931