Search Results - subject_exact:"Accounting standards"

The history of accounting standard setting in an emerging transition economy : the case of Vietnam

Duc Phan; Joshi, Mahesh; Tran-Nam, Binh - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 379-406

Persistent link: https://ebtypo.dmz1.zbw/10011937536

The international standards on auditing as a convergence parameter between US GAAP adn IFRS

Toudas, Kanellos - In: Corporate board : role, duties & composition; … 14 (2018) 3, pp. 15-22

Persistent link: https://ebtypo.dmz1.zbw/10012001345

The development path of Vietnamese accounting system

Tran Thi Thuong - In: International journal of economics and finance 10 (2018) 5, pp. 154-164

Persistent link: https://ebtypo.dmz1.zbw/10011861913

The economic consequences of discrete recognition and continuous measurement

Gao, Pingyang; Jiang, Xu - In: Journal of accounting & economics 69 (2020) 1, pp. 1-22

Persistent link: https://ebtypo.dmz1.zbw/10012237551

Grundsätze ordnungsmäßiger Eigenkapitalbilanzierung nach GoB und IFRS : Derivate auf eigene Anteile und strukturierte Finanzinstrumente

Schober, Christoph - 2020

Persistent link: https://ebtypo.dmz1.zbw/10012164559

The regulator's conundrum : how market reflexivity limits fundamental financial reform

Stellinga, Bart; Mügge, Daniel - In: Review of international political economy : RIPE 24 (2017) 3, pp. 393-423

Persistent link: https://ebtypo.dmz1.zbw/10011706520

Uniform versus discretionary regimes in reporting information with unverifiable precision and a coordination role

Chen, Qi; Lewis, Tracy R.; Schipper, Katherine; Zhang, Yun - In: Journal of accounting research 55 (2017) 1, pp. 153-196

Persistent link: https://ebtypo.dmz1.zbw/10011658119

Material sustainability information and stock price informativeness

Grewal, Jody; Hauptmann, Clarissa; Serafeim, George - 2017

Persistent link: https://ebtypo.dmz1.zbw/10011901546

Separating and merging cash flows : investigating five-element cash flows statement

Golestani, Hojatollah Atashi; Hosseini, Seyyed Mohammad; … - In: International journal of economics and financial issues … 7 (2017) 4, pp. 54-61

Persistent link: https://ebtypo.dmz1.zbw/10011823174

Harmonizing internationally to harmonize internally : accounting for a global exit from the EU's decision trap

Kudrna, Zdenek; Müller, Patrick - In: Journal of common market studies : JCMS 55 (2017) 4, pp. 815-831

Persistent link: https://ebtypo.dmz1.zbw/10011763624

So small businesses respond to a change in tax audit rules? : evidence from Italy

Santoro, Alessandro - In: Public finance review : PFR 45 (2017) 6, pp. 792-814

Persistent link: https://ebtypo.dmz1.zbw/10011763879

Brand value, accounting standards, and mergers and acquisitions : "the Moribund Effect"

Sinclair, Roger; Keller, Kevin Lane - In: The journal of brand management : an international journal 24 (2017) 2, pp. 178-192

Persistent link: https://ebtypo.dmz1.zbw/10011724573

Reasons of the difference of murabaha accounting standards in Islamic banks

Al-Fasfus, Fuad - In: International journal of economics and finance 11 (2019) 1, pp. 28-36

Persistent link: https://ebtypo.dmz1.zbw/10011962243

Expected credit loss approaches in Europe and the United States : differences from a financial stability perspective

European Systemic Risk Board - 2019

Persistent link: https://ebtypo.dmz1.zbw/10012001410

Ideological diversity in standard setting

Chakravarthy, Jivas - In: Review of accounting studies 24 (2019) 1, pp. 113-155

Persistent link: https://ebtypo.dmz1.zbw/10012006054

Institutional factors and earnings management in the Asia-Pacific : is IFRS adoption making a difference?

Wijayana, Singgih; Gray, Sidney J. - In: Management international review : mir ; journal of … 59 (2019) 2, pp. 307-334

Persistent link: https://ebtypo.dmz1.zbw/10012006774

Relationship between legislation and accounting errors from the point of view of business representatives in the Czech Republic

Paseková, Marie; Kramná, Eva; Svitáková, Bohumila; … - In: Oeconomia Copernicana 10 (2019) 1, pp. 193-210

Persistent link: https://ebtypo.dmz1.zbw/10012230289

The impact of accounting harmonization on financial statements quality in Serbia

Anđelković, Danijela; Anđelković, Danijela - In: Economic analysis : EA 52 (2019) 1, pp. 128-137

Persistent link: https://ebtypo.dmz1.zbw/10012061671

Accounting standards and banking regulation : some effects of divergence

Downing, Jeff - In: Research in international business and finance 47 (2019), pp. 386-397

Persistent link: https://ebtypo.dmz1.zbw/10012135756

The usefulness of accounting information resulting from standard-setting compromises : the pension accounting case

Cussatt, Marc; Pollard, Troy J.; Stone, Mary S. - In: Accounting horizons : a quarterly publication of the … 33 (2019) 4, pp. 145-165

Persistent link: https://ebtypo.dmz1.zbw/10012155282

Tahat, Yasean; Dunne, Theresa; Fifield, S. G. M.; … - In: Accounting forum : advancing the interdisciplinary and … 43 (2019) 2, pp. 193-219

Persistent link: https://ebtypo.dmz1.zbw/10012106433

The statistical classification of cash pooling activities

Colangelo, Antonio - 2016

Cash pooling is a bank service that allows corporates to externalise the intra-group cash management, and thus manage their global liquidity effectively with lower costs. Although there is little quantitative information on the significance of the phenomenon, cash pooling appears to have become...

Persistent link: https://ebtypo.dmz1.zbw/10011664048

The economic effects of new PPP accounting treatments : a critical analysis of the IPSAS 32

Moscariello, Nicola; Cinque, Ettore - In: Global business & economics review 18 (2016) 3/4, pp. 310-319

Persistent link: https://ebtypo.dmz1.zbw/10011665291

The economics of disclosure and financial reporting regulation : evidence and suggestions for future research

Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622

Persistent link: https://ebtypo.dmz1.zbw/10011500056

A real effects perspective to accounting measurement and disclosure : implications and insights for future research

Kanodia, Chandra S.; Sapra, Haresh - In: Journal of accounting research 54 (2016) 2, pp. 623-676

Persistent link: https://ebtypo.dmz1.zbw/10011500062

The accounting profession's engagement with accounting standards : conceptualizing accounting complexity through Big 4 comment letters

Baudot, Lisa; Demek, Kristina C.; Huang, Zhongwei - In: Auditing : a journal of practice & theory 37 (2018) 2, pp. 175-196

Persistent link: https://ebtypo.dmz1.zbw/10011900518

A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment

Hong, Philip K.; Paik, Daniel Gyung; Laan Smith, Joyce … - In: Journal of international accounting auditing & taxation 31 (2018), pp. 74-89

Persistent link: https://ebtypo.dmz1.zbw/10011901853

Analysts' GAAP earnings forecasts and their implications for accounting research

Bradshaw, Mark T.; Christensen, Theodore E.; Gee, Kurt H.; … - In: Journal of accounting & economics 66 (2018) 1, pp. 46-66

Persistent link: https://ebtypo.dmz1.zbw/10011904756

The economic consequences of accounting standards : evidence from risk-taking in pension plans

Anantharaman, Divya; Chuk, Elizabeth C. - In: The accounting review : a publication of the American … 93 (2018) 4, pp. 23-51

Persistent link: https://ebtypo.dmz1.zbw/10011906582

The LAAPs that foster productive conversations and the crebit that undermines them

Bloomfield, Robert - In: Accounting, organizations and society : an … 68/69 (2018), pp. 135-142

Persistent link: https://ebtypo.dmz1.zbw/10011911511

One size fits all? : costs and benefits of uniform accounting standards

Ray, Korok - In: Journal of international accounting research 17 (2018) 1, pp. 1-23

Persistent link: https://ebtypo.dmz1.zbw/10011913481

Legitimacy theory may explain the failure of global adoption of IFRS : the case of Europe and the U.S.

De Luca, Francesco; Prather-Kinsey, Jenice - In: Journal of management & governance 22 (2018) 3, pp. 501-534

Persistent link: https://ebtypo.dmz1.zbw/10011919394

Accounting standards, regulatory enforcement, and innovation

Laux, Volker; Stocken, Phillip C. - In: Journal of accounting & economics 65 (2018) 2/3, pp. 221-236

Persistent link: https://ebtypo.dmz1.zbw/10011864905

Fair value accounting and corporate cash holdings

Bick, Patty; Orlova, Svetlana; Sun, Li - In: Advances in accounting : a research annual 40 (2018), pp. 98-110

Persistent link: https://ebtypo.dmz1.zbw/10011865541

How economically significant are unused capacity costs? : a large-scale empirical analysis

Ederhof, Merle; Nagar, Venky; Rajan, Madhav V. - 2018

Persistent link: https://ebtypo.dmz1.zbw/10011870239

Jones enterprises real estate investment trust : comparing U.S. and Canadian acquisition accounting, balance sheet and security commission reporting, and initial public offering lo...

Churyk, Natalie T.; Reinstein, Alan; Smith, Lance - In: Issues in accounting education 33 (2018) 2, pp. 35-42

Persistent link: https://ebtypo.dmz1.zbw/10011954939

How does the FASB make decisions? : a descriptive study of agenda-setting and the role of individual board members

Jiang, John Xuefeng; Wang, Isabel Yanyan; Wangerin, … - In: Accounting, organizations and society : an … 71 (2018), pp. 30-46

Persistent link: https://ebtypo.dmz1.zbw/10011955511

The procyclicality of expected credit loss provisions

Abad, Jorge; Suárez, Javier - 2018

Persistent link: https://ebtypo.dmz1.zbw/10011961430

A commentary on accounting standards and the disclosure problem : exploring a way forward

Elkins, Hamilton; Entwistle, Gary - In: Journal of international accounting auditing & taxation 33 (2018), pp. 79-89

Persistent link: https://ebtypo.dmz1.zbw/10011965356

Implications for IFRS principles-based and US GAAP rules-based applications : are accountants’ decisions affected by work location and core self-evaluations?

Prather-Kinsey, Jenice; Boyar, Scott; Hood, Anthony C. - In: Journal of international accounting auditing & taxation 32 (2018), pp. 61-69

Persistent link: https://ebtypo.dmz1.zbw/10011936515

Goodwill accounting standards in the United Kingdom, the United States, France, and Japan

Garcia, Clémence; Katsuo, Yuko; Mourik, Carien van - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 314-337

Persistent link: https://ebtypo.dmz1.zbw/10011937491

The interplay between accounting professionals and political ideologies : the emergence of Chinese accounting standards from 1978 to 1992

Xu, Lina; Cortese, Corinne; Zhang, Eagle - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 360-378

Persistent link: https://ebtypo.dmz1.zbw/10011937514

Value relevance of customer-related intangible assets

Bauman, Mark P.; Shaw, Ken W. - In: Research in accounting regulation 30 (2018) 2, pp. 95-102

Persistent link: https://ebtypo.dmz1.zbw/10011947572

A note on the proprietary and entity perspectives in financial statements : the implications for two current controversial issues

Schmidt, Martin - In: Accounting in Europe 15 (2018) 1, pp. 134-147

Persistent link: https://ebtypo.dmz1.zbw/10011997686

Ecosystem service valuation for national accounting : a reply to Obst, Hein and Edens (2016)

Droste, Nils; Bartkowski, Bartosz - In: Environmental & resource economics : the official … 71 (2018) 1, pp. 205-215

Persistent link: https://ebtypo.dmz1.zbw/10011998602

Financial reporting standards' change and the efficiency measures of EU banks

Dimitras, Augustino I.; Gaganis, Chrysovalantis; … - In: International review of financial analysis 59 (2018), pp. 223-233

Persistent link: https://ebtypo.dmz1.zbw/10012006966

Cross-country research on earnings quality: a literature review and future opportunities

Enomoto, Masahiro - 2018

Persistent link: https://ebtypo.dmz1.zbw/10011880184

Aggregate cost stickiness in GAAP financial statements and future unemployment rate

Rouxelin, Florent; Wongsunwai, Wan; Yehuda, Nir - In: The accounting review : a publication of the American … 93 (2018) 3, pp. 299-325

Persistent link: https://ebtypo.dmz1.zbw/10011880606

Does fair value accounting provide more useful financial statements than current GAAP for banks?

McInnis, John; Yu, Yong; Yust, Christopher G. - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 257-279

Persistent link: https://ebtypo.dmz1.zbw/10011966808

Managerial manipulation, corporate governance, and limited market participation

Liu, Qi; Sun, Bo - In: Journal of economic dynamics & control 90 (2018), pp. 98-117

Persistent link: https://ebtypo.dmz1.zbw/10011974030