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Research and development investments, development costs capitalization, and credit ratings : exploratory evidence from UK R&D-active private firms

Brasch, Annika; Eierle, Brigitte; Jarvis, Robin - In: Journal of international accounting auditing & taxation 48 (2022), pp. 1-19

Persistent link: https://www.econbiz.de/10013383693

Capitalising or expensing development costs? : mixed methods evidence on the determinants and motives of the accounting policy in the context of UK private companies

Brasch, Annika; Eierle, Brigitte; Jarvis, Robin - In: Accounting in Europe 19 (2022) 3, pp. 363-396

Persistent link: https://www.econbiz.de/10013482780

Performance Reporting -- The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1

Thinggaard, Frank; Wagenhofer, Alfred; Evans, Lisa; … - In: Accounting in Europe 3 (2006) 1, pp. 35-63

<title>ABSTRACT</title> This paper is a response to the exposure draft of proposed amendments to IAS 1 Presentation of Financial Statements published by the International Accounting Standards Board (IASB) in March 2006. The objective is to bring to the standard setter's attention research that is relevant to...

Persistent link: https://www.econbiz.de/10011134052

Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper

Evans, Lisa; Gebhardt, Guenther; Hoogendoorn, Martin; … - In: Accounting in Europe 2 (2005) 1, pp. 23-45

<title>Abstract</title> In June 2004 the IASB issued the Discussion Paper ‘Preliminary Views on Accounting Standards for Small and Medium-Sized Entities’. This invited comments on the central question of whether the IASB should develop separate standards for small and medium-sized enterprises (SMEs), and...

Persistent link: https://www.econbiz.de/10010974050

Performance Reporting – The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1

Thinggaard, Frank; Wagenhofer, Alfred; Evans, Lisa; … - In: European accounting review 15 (2006), pp. 35-64

Persistent link: https://www.econbiz.de/10007381083

Analysis of changing institutional environments, new accounting policies, and corporate governance practices in Italy

Di Pietra, Roberto - In: Law, corporate governance, and accounting : European …, (pp. 230-257). 2011

Persistent link: https://www.econbiz.de/10009161490

Seeking and finding emerging issues in management and governance

Di Pietra, Roberto - In: Journal of management & governance 15 (2011) 3, pp. 309-310

Persistent link: https://www.econbiz.de/10009296523

Debating governance according to a broad perspective : the past year and many projects being prepared

Di Pietra, Roberto - In: Journal of management & governance 12 (2008) 1, pp. 1-4

Persistent link: https://www.econbiz.de/10003689588

JMG first symposium on emerging issues in management and governance

Di Pietra, Roberto - In: Journal of management & governance 12 (2008) 2, pp. 133-134

Persistent link: https://www.econbiz.de/10003746587

The role and current status of IFRS in the completion of national accounting rules : evidence from Italy

Di Pietra, Roberto - In: Accounting in Europe 14 (2017) 1/2, pp. 121-130

Persistent link: https://www.econbiz.de/10011997913