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Construal of self and Chinese accountants’ aggressive financial reporting judgments
Pan, Peipei; Patel, Chris - In: Accounting, Auditing & Accountability Journal 30 (2017) 8, pp. 1771-1795
(IFRS). This paper contributes to the literature on the global convergence of financial reporting by examining the influence … allowed in the principles-based standards to make more aggressive consolidation reporting judgments. Also, adoption of IFRS … be premature to assume that adoption of IFRS will lead to comparable financial reporting. The findings are relevant to …
Persistent link: https://www.econbiz.de/10014642776
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The impact of key audit matters on goodwill accounting and investment behavior : evidence from China
Ma, Qianqun; Zhou, Jianan; Wang, Qi; Wang, Kongwen - In: International review of financial analysis 93 (2024), pp. 1-15
Persistent link: https://www.econbiz.de/10014543429
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Rethinking the standard-setting process : the role of intangibles
Dardani, Melissa A.; Gu, Yu; Hu, Hanxin; Medinets, Ann F.; … - In: Journal of emerging technologies in Accounting 21 (2024) 1, pp. 9-28
Persistent link: https://www.econbiz.de/10014530062
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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
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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
Persistent link: https://www.econbiz.de/10012107480
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Auditor type and IAS 1 compliance nexus : do size and industry effects matter?
Appiah, Kingsley Opoku; Tetteh, Simon Kofi; Kamil, Rabiatu - In: International journal of accounting and finance 10 (2020) 4, pp. 190-211
Persistent link: https://www.econbiz.de/10012694332
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European financial reporting
Beeny, J. H. (contributor) - 1975
Persistent link: https://www.econbiz.de/10000627710
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European financial reporting : a history
Walton, Peter (ed.) - 1995
Persistent link: https://www.econbiz.de/10000542272
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International classification of financial reporting
Nobes, Christopher - 1984
Persistent link: https://www.econbiz.de/10000329468
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Towards international standardization of corporate accounting and reporting
1982
Persistent link: https://www.econbiz.de/10001506033