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Control over accounting standards within the European Union : the political controversy surrounding the adoption of IFRS 8
Crawford, L.; Ferguson, John; Helliar, Christine V.; … - In: Critical perspectives on accounting : an international … 25 (2014) 4/5, pp. 304-318
Persistent link: https://www.econbiz.de/10010379941
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Accounting standards for european non-profits : reasons and barriers for a harmonisation process
Lopez-Arceiz, Francisco J.; Bellostas, Ana J.; Moneva, … - In: Accounting in Europe 18 (2021) 1, pp. 43-74
Persistent link: https://www.econbiz.de/10012497268
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Requirements for reaching accounting harmonization
Poida, Ionela; Băcanu, Mihaela-Nicoleta - In: Journal of accounting and auditing : research & … (2018), pp. 1-8
Persistent link: https://www.econbiz.de/10011864757
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Requirements for reaching accounting harmonization
Poida, Ionela; Bacanu, Mihaela-Nicoleta - In: Inventi impact: emerging economies (2018) 3, pp. 154-161
Persistent link: https://www.econbiz.de/10012241708
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Implementierung der IFRS in der Europäischen Union : eine Analyse aus Sicht der Neuen Institutionenökonomik
Rokitta, Miriam - 2011 - 1. Aufl.
Persistent link: https://www.econbiz.de/10013430918
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How institutional factors andIFRS affect the value relevance of conservative and non-conservative banks
Manganaris, Panayotis; Spathis, Charalambos T.; … - In: Journal of applied accounting research 17 (2016) 2, pp. 211-236
Persistent link: https://www.econbiz.de/10011570587
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Legitimacy theory may explain the failure of global adoption of IFRS : the case of Europe and the U.S.
De Luca, Francesco; Prather-Kinsey, Jenice - In: Journal of management & governance 22 (2018) 3, pp. 501-534
Persistent link: https://www.econbiz.de/10011919394
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National institutional factors and IFRS implementation in Europe : the case of investment property companies
Fearnley, Nicholas; Gray, Sidney J. - In: International journal of accounting and information … 23 (2015) 3, pp. 271-288
Persistent link: https://www.econbiz.de/10011407003
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Explanatory factors of the accounting choices for investments under IAS 27 of listed European Union entities
Ribeiro, Maria; Santos, Paula Gomes dos; Albuquerque, … - In: The journal of corporate accounting & finance 36 (2025) 2, pp. 55-66
Persistent link: https://www.econbiz.de/10015371370
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The role and characteristics of national accounting standard setters in the European Union : a comparative analysis
Ucieda Blanco, José Luis; Santos Cabalgante, Beatriz; … - In: Revista de Contabilidad 28 (2025) 1, pp. 165-179
Persistent link: https://www.econbiz.de/10015396493