Similar Search Results

Determinants of Internet financial reporting practices : evidence from the UAE

Miniaoui, Hela; Oyelere, Peter B. - In: Review of Pacific Basin financial markets and policies 16 (2013) 4, pp. 1-25

Persistent link: https://www.econbiz.de/10010241629

The usefulness of segment reporting in Hong Kong listed firms : an empirical assessment of IFRS No. 8

Li, Yuanyuan; Roudaki, Jamal; Gan, Christopher - In: Review of applied economics 9 (2013) 1/2, pp. 109-129

Persistent link: https://www.econbiz.de/10010245576

The impact of recognition versus disclosure on financial information : a preparer's perspective

Clor-Proell, Shana M.; Maines, Laureen A. - In: Journal of accounting research 52 (2014) 3, pp. 671-701

Persistent link: https://www.econbiz.de/10010369800

Pro forma accounting disclosures : the effect of reconciliations and financial reporting knowledge on nonprofessional investors' judgments

Dilla, William N.; Janvrin, Diane J.; Jeffrey, Cynthia - In: Advances in accounting : a research annual 30 (2014) 1, pp. 43-54

Persistent link: https://www.econbiz.de/10010378732

Company characteristics and compliance with IFRS's practice statement (management commentary) by listed companies in Bahrain

Joshi, Prem Lal; Deshmukh, Ashutosh; Deshmukh, Hemangini - In: International journal of managerial and financial accounting 5 (2013) 4, pp. 350-366

Persistent link: https://www.econbiz.de/10010389969

Financial restatements, litigation and implied cost of equity

Salavei Bardos, Katsiaryna; Mishra, Dev - In: Applied financial economics 24 (2014) 1/3, pp. 51-71

Persistent link: https://www.econbiz.de/10010390874

Disclosure-derived financial statement adjustments in equity valuation

Batta, George; Ganguly, Ananda; Rosett, Joshua George - In: Review of Pacific Basin financial markets and policies 17 (2014) 2, pp. 1-39

Persistent link: https://www.econbiz.de/10010392611

Internet financial reporting in an emerging economy : evidence from Jordan

Momany, Munther T.; Al-Malkawi, Husam-Aldin Nizar; … - In: Journal of accounting in emerging economies : JAEE 4 (2014) 2, pp. 158-174

Persistent link: https://www.econbiz.de/10010393296

Value relevance of IFRS mandatory disclosure requirements

Tsalavoutas, Ioannis; Dionysiou, Dionysia - In: Journal of applied accounting research 15 (2014) 1, pp. 22-42

Persistent link: https://www.econbiz.de/10010384805

Evidence on book-tax differences and disclosure quality based on the notes to the financial statements

Evers, Maria Theresia; Finke, Katharina; Matenaer, Sebastian - 2014

The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany. At the same time, requirements on the disclosure of deferred taxes were revised considerably. We make use of...

Persistent link: https://www.econbiz.de/10010385092