Similar Search Results

"Twisting words"? : a study of the construction and reconstruction of reliability in financial reporting standard-setting

Erb, Carsten; Pelger, Christoph - In: Accounting, organizations and society : an … 40 (2015), pp. 13-40

Persistent link: https://www.econbiz.de/10010485548

"Twisting words"? : a study of the construction and reconstruction of reliability in financial reporting standard-setting

Erb, Carsten; Pelger, Christoph - In: Aufsätze zum Financial und Tax Accounting - …, (pp. 33-106). 2016

Persistent link: https://www.econbiz.de/10011738774

The influence of mandatory adoption of IFRS in Argentina on value relevance of accounting information

Roca, Florencia - 2021

value relevance of accounting information in Argentina, which originated via the regulation that required all public non …-financial companies to change the accounting standards, for fiscal periods starting in January 2012. As with most value-relevance studies …, this research employs the Ohlson Model to examine the empirical association between equity prices and two main accounting …

Persistent link: https://www.econbiz.de/10012501806

Accounting for intangible assets : a systematic review

Firmansyah, Egi Arvian; Umar, Umar Habibu; Musa, Sulaiman - In: International journal of learning and intellectual capital 21 (2024) 4, pp. 448-464

Persistent link: https://www.econbiz.de/10015272672

China's progress with IFRS convergence : interviews with Chinese professors

Nie, Ping; Collins, Allison B.; Wang, Shanping - In: Issues in accounting education 28 (2013) 2, pp. 277-290

Persistent link: https://www.econbiz.de/10009760711

A discussion over IFRS’ adoption in Islamic countries

Dima, Ştefana Maria; Dima, Bogdan; Megan, Ovidiu; … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 35-49

The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...

Persistent link: https://www.econbiz.de/10010395938

Perceived costs and benefits of IFRS adoption of cross-border mergers : a statistical analysis of Indian and Chinese companies

Mert, Ibrahim - In: Acta Universitatis Danubius / Oeconomica 10 (2014) 1, pp. 108-127

Persistent link: https://www.econbiz.de/10010402276

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

Investigating capital structure through IAS 1 : variations in disclosure and measurement

Elkins, Hamilton; Entwistle, Gary; Vaidyanathan, Ganesh; … - In: International journal of accounting and finance 7 (2017) 3, pp. 209-233

Persistent link: https://www.econbiz.de/10011881709

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