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Accounting for sustainable finance : does fair value measurement fit for long-term equity investments?

Palea, Vera - In: Meditari accountancy research 30 (2022) 1, pp. 22-38

Persistent link: https://www.econbiz.de/10012884472

Financial Reporting under IAS/IFRS : theoretical background and capital market evidence - a european perspective

Palea, Vera - 2013

Persistent link: https://www.econbiz.de/10014005804

"Unreliable accounts : how regulators fabricate conceptual narratives to diffuse criticism" by Karthik Ramanna : a comment on ideological capture

Palea, Vera - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 239-246

Persistent link: https://www.econbiz.de/10013262627

The effects of the IAS/IFRS adoption in the Eropean Union on the financial industry

Palea, Vera - In: The European Union review 12 (2007) 1/2, pp. 57-90

Persistent link: https://www.econbiz.de/10003649708

The political economy of fair value reporting and the governance of the standards-setting process : critical issues and pitfalls from a continental European perspective

Palea, Vera - In: Critical perspectives on accounting : an international … 29 (2015), pp. 1-15

Persistent link: https://www.econbiz.de/10011292796

Financial reporting for sustainable development : critical insights into IFRS implementation in the European Union

Palea, Vera - In: Accounting forum : advancing the interdisciplinary and … 42 (2018) 3, pp. 248-260

Persistent link: https://www.econbiz.de/10011930110

IAS/IFRS and financial reporting quality : lessons from the European experience

Palea, Vera - In: China journal of accounting research : CJAR 6 (2013) 4, pp. 247-263

This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing so, it adopts the perspective of stock market investors and focuses on value-relevance research. The adoption of IAS/IFRS in Europe is an example of accounting standardization...

Persistent link: https://www.econbiz.de/10011825878

Whither accounting research? : a European view

Palea, Vera - In: Critical perspectives on accounting : an international … 42 (2017), pp. 59-73

Persistent link: https://www.econbiz.de/10011649311

IAS/IFRS and Financial Reporting Quality : Lessons from the European Experience

Palea, Vera - 2019

This paper discusses empirical research on the effects of the adoption of IAS/IFRS on the quality of financial reporting. In doing so, it focuses on the European Union. The adoption of IAS/IFRS in Europe is an example of accounting standardization among countries with different institutional...

Persistent link: https://www.econbiz.de/10012905104

Shareholder Value, Financialization and Accounting Regulation : Making Sense of Fair Value Adoption in the European Union

Palea, Vera - 2019

This chapter discusses the causes and effects of adopting fair value accounting in the European Union by using a broader perspective that considers accounting within its wider socio-economic context.Financial reporting is not a neutral, mechanical and objective process that simply measures the...

Persistent link: https://www.econbiz.de/10012893473