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The effect of institutional setting on attributional content in management commentary reports

Aerts, Walter (contributor); Tarca, Ann (contributor) - 2008

Persistent link: https://www.econbiz.de/10003724691

Dirty surplus accounting flows and valuation errors: discussion

Tarca, Ann - In: Abacus : a journal of accounting, finance and business … 42 (2006) 3/4, pp. 345-353

Persistent link: https://www.econbiz.de/10003537484

IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia

Cairns, David; Massoudi, Dianne; Taplin, Ross; Tarca, Ann - In: The British accounting review : the journal of the … 43 (2011) 1, pp. 1-21

Persistent link: https://www.econbiz.de/10008989546

Special issue: conceptual framework for financial reporting

Barth, Mary E. (ed.); Nobes, Christopher (ed.); … - International Accounting Standards Board / Research … - 2015

Persistent link: https://www.econbiz.de/10011415248

Reviewing IFRS goodwill accounting research : implementation effects and cross-country differences

D'Arcy, Anne; Tarca, Ann - In: The international journal of accounting : TIJA 53 (2018) 3, pp. 203-226

Persistent link: https://www.econbiz.de/10011931070

Conditional accounting conservatism : exploring the impact of changes in institutional frameworks in four countries

Moy, Melissa; Heaney, Richard A.; Tarca, Ann; Van Zyl, … - In: Journal of contemporary accounting & economics 16 (2020) 3, pp. 1-21

Persistent link: https://www.econbiz.de/10012421444

IFRS and Accounting Quality : The Impact of Enforcement

Samarasekera, Nelunika - 2012

The aim of this study is to investigate the impact of enforcement (greater monitoring of auditors and more regulatory scrutiny of financial reporting) on accounting quality under IFRS using measures of earnings smoothing, managing towards earnings targets, timely loss recognition and value...

Persistent link: https://www.econbiz.de/10013097264