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Determinants of eXtensible business reporting language adoption : an institutional perspective

Borgi, Hela; Tawiah, Vincent - In: International journal of accounting and information … 30 (2022) 3, pp. 352-371

Persistent link: https://www.econbiz.de/10013343345

Financial statement users' institutional logic

Durocher, Sylvain; Fortin, Anne - In: Journal of accounting and public policy 40 (2021) 2, pp. 1-23

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The dynamics of the Romanian financial reporting

Lapteş, Ramona; Popa, Adriana Florina - In: Analele ştiinţifice ale Univerşităţii Alexandru … 60 (2013) 1, pp. 107-125

Persistent link: https://www.econbiz.de/10010391276

International standards for financial reporting : harmonization in Macedonia

Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240

global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff … financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …

Persistent link: https://www.econbiz.de/10011456356

Factors influencing true and fair view when preparing financial state-ments under IFRS: evidence from the Czech Republic

Homola, David; Paseková, Marie - In: Equilibrium : quarterly journal of economics and … 15 (2020) 3, pp. 595-611

Persistent link: https://www.econbiz.de/10012286485

Assessing financial reporting quality of listed companies in developing countries : evidence from Ghana

Mbawuni, Joseph - In: International journal of economics and finance 11 (2019) 9, pp. 29-45

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Features of intellectual property reflection in accounting and in financial statements

Lapițkaia, Liudmila; Leahovcenco, Alexandru - In: Eastern European journal for regional studies 6 (2020) 1, pp. 102-112

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Accounting for cryptocurrencies under FASB and the financial reporting impact on large US corporations in 2020 and beyond

Currie, Hailey; Boyer-Davis, Stacy; Oswald, Raina - In: American journal of finance and accounting 7 (2022) 1, pp. 22-38

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Accounting according to the Czech legislation or IFRS? : Czechia case study

Krajňák, Michal - In: Journal of business economics and management 25 (2024) 3, pp. 553-571

The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia … to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The … preparation of financial statements only in accordance with national accounting regulations may often not be sufficient. Different …

Persistent link: https://www.econbiz.de/10015047700

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