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The effect of limiting statutory auditors' civil liability on financial reporting quality : empirical evidence on liability caps and earnings management in Europe
Laitinen, Jouni - In: Nordic journal of business : NJB 64 (2015) 3, pp. 207-224
Persistent link: https://www.econbiz.de/10011504349
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Managing the European football industry : UEFA's regulatory intervention and the impact on accounting quality
Dimitropoulos, Panagiotis; Leventis, Stergios; … - In: European Sport management quarterly : ESMQ 16 (2016) 4, pp. 459-486
Persistent link: https://www.econbiz.de/10011607450
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Influence of IFRS on earnings manipulation : evidence from the European Union
Miková, Tereza - In: Acta oeconomica Pragensia : vědecký časopis Vysoke … 22 (2014) 6, pp. 3-18
Persistent link: https://www.econbiz.de/10010503005
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Does business model affect accounting choices? : an empirical analysis of European listed companies
Lassini, Ugo; Lionzo, Andrea; Rossignoli, Francesca - In: Journal of management & governance 20 (2016) 2, pp. 229-260
Persistent link: https://www.econbiz.de/10011497812
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Aspects concerning interim financial reporting in Romania : standards and regulations
Rotilă, Aristiţa - In: Studies and scientific researches / Economics edition / … 20 (2014), pp. 83-93
Persistent link: https://www.econbiz.de/10011339624
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Impact of IFRS on the accounting numbers of Romanian listed companies
Istrate, Costel - In: Journal of accounting & management information systems … 13 (2014) 3, pp. 466-491
on the accounting figures for the comparative year 2011. Our findings (slight increase of equities, decrease in income … accounting model. …
Persistent link: https://www.econbiz.de/10010526634
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The effect of economic conditions on accounting conservatism under IFRS in Europe
Cerqueira, Antonio; Pereira, Cláudia - In: Národohospodářský obzor : časopis věnovaný … 20 (2020) 2, pp. 137-169
We analyse in detail conservative accounting practices in seventeen European countries, taking into account … conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for … with a conservative accounting practice in Europe as a whole and in each country individually. Besides, opposite to that …
Persistent link: https://www.econbiz.de/10012242340
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Bilanzpolitik : Zusammenhänge zwischen CSR und zielgerichteter Ergebnissteuerung
Zülch, Henning; Kretzmann, Christian - In: CSR und Finance : Beitrag und Rolle des CFO für eine …, (pp. 167-177). 2014
Persistent link: https://www.econbiz.de/10010400783
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Financial crisis and earnings management : the European evidence
Filip, Andrei; Raffournier, Bernard - In: The international journal of accounting : TIJA 49 (2014) 4, pp. 455-478
Persistent link: https://www.econbiz.de/10010468638
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Die europäische Bilanzrichtlinie : wohin geht der Weg der europäischen Rechnungslegung?
Sekanina, Alexander - In: Der Jahresabschluss im Wandel : Herausforderungen der …, (pp. 65-93). 2014
Persistent link: https://www.econbiz.de/10010478258