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National culture and earnings management in developed and emerging countries

Jr. Viana, Dante Baiardo Cavalcante; Lourenço, Isabel; … - In: Journal of accounting in emerging economies : JAEE 12 (2022) 1, pp. 150-186

Persistent link: https://www.econbiz.de/10012797483

The impact of the adoption of IFRS 11 on the comparability of accounting information

Sarquis, Raquel Wille; Santos, Ariovaldo; Lourenço, Isabel - In: Accounting and business research 52 (2022) 6, pp. 690-726

Persistent link: https://www.econbiz.de/10013484647

Accounting information quality in Latin- and North-American public firms

Paulo, Edilson; Martins, Eliseu; Araújo Pontes Girão, … - In: Accounting in Latin America, (pp. 1-39). 2014

Persistent link: https://www.econbiz.de/10010404065

Accounting Information Quality in Latin- and North-American Public Firms

Paulo, Edilson; Martins, Eliseu; Pontes Girão, Luiz … - In: Accounting in Latin America, (pp. 1-39). 2014

Purpose We analyze the quality of accounting information reported by public firms in Latin America and United States of America. Methodology/Approach To reach our objective, an exploratory and descriptive research was developed. To analyze the dimensions of accounting information quality, the...

Persistent link: https://www.econbiz.de/10015368903

International Differences in Accounting Practices under IFRS and the Influence of the USA

Lourenço, Isabel - 2016

This paper expands prior IFRS accounting systems' classifications to a broader set of 27 countries where the IFRS adoption is a widespread practice, plus the United States of America (USA). The results suggest a classification distinguishing between three groups of countries, based on the...

Persistent link: https://www.econbiz.de/10012986331