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  • Search: subject_exact:"IFRS"
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Year of publication
Subject
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IFRS 11,708 Bilanzierungsgrundsätze 2,787 Accounting standards 2,774 Deutschland 2,556 Rechnungswesen 2,314 Accounting 2,299 Germany 2,289 Jahresabschluss 1,719 Financial statement 1,601 International Financial Reporting Standards 1,600 Welt 1,369 World 1,364 Bilanzrecht 1,361 Accounting law 1,321 Bilanzierung 1,101 Balancing accounts 1,086 Fair value accounting 1,023 Fair-Value-Bilanzierung 1,020 Rechnungslegung 953 Bilanzielle Bewertung 898 Accounting valuation 894 Bilanzpolitik 871 Accounting policy 841 USA 772 EU-Staaten 749 EU countries 748 Konzernabschluss 740 United States 733 International Accounting Standards 728 Unternehmenspublizität 715 Corporate disclosure 714 Consolidated financial statements 663 Goodwill 512 Reporting 503 Berichtswesen 501 Bilanz 486 Geschäftswert 480 Standardisierung 472 Standardization 463 Theorie 462
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Online availability
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Free 2,512 Undetermined 2,445 CC license 163 Digitizable 1
Type of publication
All
Article 7,499 Book / Working Paper 5,058 Journal 68 Other 9
Subcategories
All
Article in journal 6,256 Book section 1,133 Working paper 402 Textbook 348 Case study 118 Proceedings 111 Handbook 68 Guidebook 36 Law 28 Glossary included 21 Government document 17 Reference work 17 Introduction 16 Literature review 5 Review 4 Biography 2 Report 2 Statistics 2
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Language
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English 7,496 German 4,717 Undetermined 369 French 61 Polish 19 Spanish 8 Czech 5 Russian 4 Danish 3 Italian 3 Croatian 2 Serbian 2 Swedish 2 Dutch 1 Norwegian 1 Romanian 1
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Author
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Küting, Karlheinz 101 Kirsch, Hanno 88 Zülch, Henning 84 Lüdenbach, Norbert 77 Müller, Stefan 70 Zwirner, Christian 69 Nobes, Christopher 56 Wagenhofer, Alfred 47 Pellens, Bernhard 46 Sellhorn, Thorsten 46 Freiberg, Jens 43 Wüstemann, Jens 43 Hoffmann, Wolf-Dieter 42 Ballwieser, Wolfgang 41 Baetge, Jörg 40 Gebhardt, Günther 40 Buchholz, Rainer 37 Schmidt, Martin 36 Kümpel, Thomas 35 Daske, Holger 34 Weißenberger, Barbara E. 34 Barth, Mary E. 33 Fülbier, Rolf Uwe 33 Gassen, Joachim 33 Bischof, Jannis 32 Haaker, Andreas 32 Landsman, Wayne R. 32 Glaum, Martin 31 Zimmermann, Jochen 31 Haller, Axel 30 Sunder, Shyam 30 Tsalavoutas, Ioannis 30 Gray, Sidney J. 29 Kirsch, Hans-Jürgen 29 Leuz, Christian 29 Street, Donna L. 29 Theile, Carsten 28 Zeff, Stephen A. 28 Chand, Parmod 27 Grünberger, David 27
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Institution
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International Accounting Standards Board 53 HAL 48 Springer Fachmedien Wiesbaden 29 International Accounting Standards Committee 28 Verlag Dr. Kovač 22 Université Paris-Dauphine (Paris IX) 21 KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 17 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 15 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 15 NWB Verlag 13 UVK Verlagsgesellschaft mbH 13 Erich Schmidt Verlag 12 European Investment Bank 12 Westfälische Wilhelms-Universität Münster 12 European Parliament / Directorate-General for Internal Policies of the Union 10 International Accounting Standards Committee Foundation 10 Linde Verlag 10 Helmut-Schmidt-Universität/Universität der Bundeswehr Hamburg 9 KLS Accounting & Valuation GmbH 9 PriceWaterhouseCoopers <London> 9 Ernst & Young <London> / International Financial Reporting Group 8 Institut der Wirtschaftsprüfer in Deutschland 8 KPMG AG Wirtschaftsprüfungsgesellschaft 8 Verlag Franz Vahlen 8 Haufe-Lexware GmbH & Co. KG 7 PwC Deutsche Revision Aktiengesellschaft - Wirtschaftsprüfungsgesellschaft <Frankfurt, Main> 7 Ernst & Young <London> 6 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 6 Peter Lang GmbH 6 Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung 6 Universität des Saarlandes 6 Asian Development Bank 5 Edward Elgar Publishing 5 European Commission / Directorate-General for the Budget 5 Europäische Kommission 5 International Association for the Study of Insurance Economics 5 Josef Eul Verlag GmbH 5 Ulmer Forum für Wirtschaftswissenschaften 5 Universität Ulm 5 World Bank 5
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Published in...
All
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 400 IRZ : Zeitschrift für internationale Rechnungslegung 245 WPg : Kompetenz schafft Vertrauen 166 Der Betrieb 124 SpringerLink / Bücher 111 Betriebs-Berater : BB 105 The international journal of accounting : TIJA 104 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 94 Accounting in Europe 89 The accounting review : a publication of the American Accounting Association 88 Betriebswirtschaftliche Forschung und Praxis : BFuP 83 Journal of international accounting auditing & taxation 83 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 81 Journal of international accounting research 72 Advances in accounting : a research annual 71 Australian accounting review 67 PiR 59 Accounting horizons : a quarterly publication of the American Accounting Association 58 Abacus : a journal of accounting, finance and business studies 57 Journal of accounting and public policy 56 The journal of corporate accounting & finance 54 Journal of accounting & economics 53 Review of accounting studies 53 Schriftenreihe internationale Rechnungslegung 52 Journal of accounting & management information systems : JAMIS 51 European financial and accounting journal : EFAJ 47 International journal of accounting, auditing and performance evaluation : IJAAPE 47 Issues in accounting education 47 Research in accounting regulation 45 Accounting and business research 43 Post-Print / HAL 43 Rechnungslegung und Wirtschaftsprüfung : RW 43 Lehrbuch 41 Journal of applied accounting research 40 Accounting forum : advancing the interdisciplinary and global connection of accounting research 36 Cogent business & management 35 European accounting review 35 Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling 35 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 34 International business and economics research journal 34
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Source
All
ECONIS (ZBW) 11,304 USB Cologne (EcoSocSci) 735 RePEc 381 EconStor 120 Other ZBW resources 61 BASE 28 OLC EcoSci 5
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Showing 1 - 50 of 11,098
 
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Empirical analysis of deferred tax accounting under IFRS (IAS 12): An international comparison of diversity in practice
Spindler, Lena; Hacker, Bernd - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015634147
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Impact of the longevity risk on permanent life annuity in the context of IFRS 17
Špirková, Jana; Zelinová, Silvia; Zimmermann, Pavel; … - 2026
Longevity risk - the risk that policyholders outlive expected mortality projections - poses a significant challenge to the financial sustainability of pension insurance. This paper investigates the valuation of permanent life annuities under IFRS 17, the accounting standard that fundamentally...
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Examination of the effects of the transition on IFRS based on the Du-Pont analysis
Szekeres, Alexandra; Ildikó, Orbán; Gergő, Tömöri - 2026
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The impact of climate-related risks on firm performance : evidence from the healthcare sector
Toumi, Amina - 2026
This paper aims to explore the impact of climate-related risks on corporate performance, specifically within the healthcare sector.It analyses three key factors: climate risk physical leverage, government climate risk scores and environmental performance scores, using global data from 977 firm...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015616434
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Tension in financial reporting : reacting to a peer bankruptcy announcement
Delshadi, Mahmoud; Hammami, Ahmad; Magnan, Michel - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015597293
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Empirical analysis of deferred tax accounting under IFRS (IAS 12) : an international comparison of diversity in practice
Spindler, Lena; Hacker, Bernd - 2026
This study provides an empirical analysis of deferred tax accounting under IFRS (IAS12), focusing on international and sectoral diversity within the eurozone. While IFRS aims for uniform accounting standards, prior research suggests that national tax, legal, and cultural contexts significantly...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015628395
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National institutions, transparency and accounting for goodwill : impairment recognition under IFRS in Europe
Fujiyama, Keishi; Gray, Sidney J. - 2026
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Modeling the probability of default term structure using different methodologies under IFRS 9
Moremoholo, Kgotso Rudolf; Shongwe, Sandile Charles; … - 2026
To mitigate credit risk, banks are required to set aside a specific amount as a safety net to absorb the expected loss on a banks' loan portfolio called loan loss provisions (LLPs) or provisions for bad debts. All banks worldwide had to adopt International Financial Reporting Standard 9 (IFRS 9)...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643351
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Digital reputation risk disclosure and firm value : novel evidence using textual analysis of Saudi non‑financial listed companies
Sobehy, Khaled Muhammad Hosni; Mahjoub, Lassaad Ben; … - 2026
Current accounting standards do not allow recognition of intangible assets for indigenously created properties, resulting in a discrepancy between the book value and market value of firms operating within digital economies, where investments like cybersecurity and data governance are grossed up...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015652128
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The impact of voluntary IFRS adoption on financial reporting quality and firm value : evidence from listed firms in Vietnam
Nguyen, Ngoc Giau; Nguyen Ngoc Tien - 2026
As emerging economies expedite their integration into global capital markets, comprehending the implications of voluntary International Financial Reporting Standards (IFRS) adoption has become increasingly critical for regulators, investors, and corporations. This study examines the influence of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015652316
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Preparing financial reporting professionals for virtual asset disclosure and assurance : stakeholder readiness for metaverse-based accounting systems
Jena, Rabindra Kumar - 2026
The rapid emergence of virtual assets, blockchain-based transactions, and immersive digital economies presents major challenges to financial reporting processes (recognition, measurement, disclosure, and assurance). This study aims to investigate stakeholder readiness for digital financial...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653727
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The effect of IFRS adoption on foreign investment in the Japanese equity market
Kubota, Yoshitaka; Takeda, Fumiko - 2026
This study investigates the effects of International Financial Reporting Standards (IFRS) adoption on foreign investment in the Japanese equity market. Previous research suggests that a positive relationship between IFRS adoption and foreign investment typically emerges when a country meets...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653764
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Impact of temperature on the reporting performance of energy sector companies
Rodchenkov, Mikhail V. - 2026
This study examines the impact of extreme temperatures on energy-sector companies, highlighting the financial and economic consequences of these temperatures as an important aspect of financial performance analysis. The research methodology is based on the application of regression models to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668278
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Following the blind? Database coding policies and the case of IFRS noncompliance
Alsarghali, Sara; Daske, Holger; Jada, Hala; Labonte, Makiko - 2025
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"No comment" : language frictions and the IASB's due process
Flores, Eduardo; Monsen, Brian R.; Shafron, Emily; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376045
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Extending the boundaries of financial reporting in the extractive industries : insights from bibliometric analysis
Centorrino, Giovanna; Naciti, Valeria; Rupo, Daniela - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332941
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Corporate sustainability reporting
Barker, Richard - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333604
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Improving credit risk assessment in uncertain times : insights from IFRS 9
Jakubik, Petr; Teleu, Saida - 2025
This study highlights the superior performance of Bayesian Model Averaging (BMA) in credit risk modeling under IFRS 9, particularly during economic uncertainty, such as the COVID-19 pandemic. Using granular bank-level data from Malta, spanning 2017-2023, the analysis integrates macroeconomic...
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The effect of IFRS adoption on bank internationalisation
Tawiah, Vincent; Oyewo, Babajide Michael - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338018
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The impact of artificial intelligence adoption on the quality of financial reports on the Saudi Stock Exchange
Alhazmi, Abdulkarim Hamdan J.; Islam, Sardar M. N.; … - 2025
The aim of this study was to explore how artificial intelligence (AI) impacts the quality of financial reporting, providing insights into new opportunities in this field for the Saudi context. This study employed the UTAUT theory to examine the adoption of AI technology in auditing practices....
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Decision usefulness of SME financial statements in Sri Lanka
Wijekoon, Nisansala; Sharma, Umesh; Samkin, Grant - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015393704
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Investor overreactions to transnational peer firm earnings : the role of accounting standards
Herkenhoff, Manuel; Nienhaus, Martin - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463674
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Fast to cut, slow to restore : bank lending responses to IFRS 9 stage migrations
Buchetti, Bruno; Perdichizzi, Salvatore; Santoni, Alessandro - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467392
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Economic policy uncertainty exposure and the valuation of non-financial assets : an analysis of Australian listed firms
Liu, Chang; Hu, Fang; Yao, Daifei; Li, Bin - 2025
This study aims to explore how a firm's exposure to economic policy uncertainty (EPU) affects the use of fair value (FV) measurement for non-financial assets.The analysis focuses on the selection of FV models for different types of non-financial assets. It examines how internal factors and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467552
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Valuation specialist, earnings persistent and Level 3 fair value measurements
Bu, Chen; Zhang, Yuyu; Yao, Daifei - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467959
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Size matters : when do minor discontinued operations become major?
Mey, Mattheus Theodorus - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015446983
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Impact of tax- and IFRS-based financial disclosures on stock prices in Borsa Istanbul
Pirgaip, Burak; Uyar, Meryem - 2025
Purpose - This study investigates the impact of financial statements disclosed in accordance with the Turkish Tax Procedure Code (TPC) and International Financial Reporting Standards (IFRS) on stock prices at Borsa Istanbul. It aims to explore how each type of disclosure affects market reactions...
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Does IFRS adoption improve analysts' earnings forecasts? : evidence from Saudi Arabia
Elkemali, Taoufik - 2025
This study explores how IFRS adoption is associated with analysts' forecast accuracy, optimism, and dispersion in Saudi Arabia. Drawing on data from publicly listed firms from 2013 to 2020, we assess changes in forecasting behavior surrounding the IFRS transition, accounting for firm-specific...
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IFRS convergence and international trade : evidence from comparison of Türkiye and European Union
Çatuk, Cüneyt; Uygur, Mehmet Nedim - 2025
The congruence of accounting standards with high-quality financial data constitutes a cornerstone of the institutional frameworks of modern economies. The adoption of International Financial Reporting Standards (IFRS) facilitates greater transparency and comparability in financial reporting,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015450552
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A survey of research on fair value accounting for financial institutions
Henderson, Darren; Mamo, Kaleab - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015454716
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The politics of suspension : transnational governance without resolution in environmental accounting
Dugué, Salomé - 2025 - First edition
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015455318
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Global convergence of financial reporting and resilience to fiscal spillover shocks
Zhong, Rong - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015405683
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Bibliometric analysis of digital financial reporting : a comprehensive review of research trends and emerging topics
Darmawati, Darmawati; Mediawati, Elis; Dewi, Andi Ratna Sari - 2025
Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study comprehensively reviews DFR research, identifies trends, and highlights emerging topics. Key trends include advancements in sustainability reporting and improved financial...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015413267
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Accounting policies and dividend limitation : a European comparison
Le Manh, Anne - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015435535
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Voluntary international financial reporting standards application : a bibliometric review and future research directions
Nguyen, Ngoc Giau; Nguyen Ngoc Tien - 2025
This study aims to review research on voluntary IFRS application and future research directions. This study presents a bibliometric review of 185 studies on voluntary IFRS application using Web of Science data and R software. Four research clusters are identified: (i) determinants of IFRS...
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The impact of IFRS 16 on lessees' financial information : a single-industry study
Lopes, Ana Isabel; Penela, Daniela - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015435898
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The role and power of technical staff in international accounting standard setting
Hoffmann, Sebastian - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015439474
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Factors influencing the adoption of IFRS in the MENA region : a neo-institutional approach
Klish, Abdulbaset Ab.; Shubita, Moade Fawzi; Omoteso, Kamil - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015439487
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An x-ray using NLP techniques of financial reporting quality in Central and Eastern European countries
Dănescu, Tatiana; Stejerean, Roxana Maria - 2025
This study assesses the quality of financial reporting in ten Central and Eastern European countries using a methodology based on natural language processing (NLP) techniques. 570 annual reports of companies listed on the main index on the stock exchanges of 10 Central and Eastern European (CEE)...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015457778
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Evolutions in the financial reporting quality : a comparative analysis of Romanian companies listed on the Bucharest Stock Exchange
Istrate, Costel - 2025
The permanent evolution of accounting and financial reporting standards, in particular for listed companies, is justified by the need to adapt these standards to economic, societal, financial, institutional and technological developments. The main objective of the standard setters is that the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015457830
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Political ideology shapes reporting regulation : SEC commissioners' views on IFRS for US issuers
Becker, Kirstin; Daske, Holger; Pelger, Christoph; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015462066
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Modern history of accounting in Europe : a comparison of selected European Member States and the United Kingdom
2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015462668
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The cost of capital for airlines : the effects of internal governance practices and the application of new leasing standards
Ramírez-Orellana, Alicia; Garvey, Anne Marie; Parte, Laura - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015442214
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IFRS 9 implementation and bank risk
Kyiu, Anthony; Tawiah, Vincent - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015442381
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Financial report 2024
2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015430497
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Financial globalization, global accounting standards and economic growth
Akişik, Orhan; Gal, Graham; Triani, Silvia - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015506626
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Financial globalization, global accounting standards and economic growth
Akişik, Orhan; Gal, Graham; Triani, Silvia - 2025
Article
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A case of unwillingness to adopt an international accounting standard : lease accounting in Finnish municipalities
Anttila, Veera; Oulasvirta, Lasse - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614992
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Perceptions of banks' fair value estimates in different investor protection environments
Lantto, Anna-Maija; Mäki, Juha - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015592353
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Financial reporting challenges of small- and medium-capitalisation JSE-listed companies
Brookes, Leigh; Burnham, Kayleigh; Van Zijl, Wayne; … - 2025
Purpose: The purpose of this article is to explore the financial reporting challenges faced by small- and middle-capitalisation (small- and mid-cap) companies listed on the Johannesburg Stock Exchange. Design/methodology/approach: Fourteen interviews with auditors, academics, preparers and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015596860
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What effect does the mandatory adoption of IFRS have on the decision to withdraw an IPO?
Alidarous, Manal - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015551265
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