Works matching DE "INTERNATIONAL Financial Reporting Standards"
Results: 2038
Mandatory IFRS Adoption and the Usefulness of Accounting Information in Predicting Future Earnings and Cash Flows.
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- International Journal of Accounting (World Scientific), 2025, v. 60, n. 1, p. 1, doi. 10.1142/S1094406024500161
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- Publication type:
- Article
ADRs and Audit Pricing: Influence of disclosure and legal environment regime.
- Published in:
- Journal of Corporate Accounting & Finance (Wiley), 2025, v. 36, n. 1, p. 139, doi. 10.1002/jcaf.22745
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- Publication type:
- Article
Introduction to the 2024 Accounting and Business Research International Accounting Policy Forum.
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- Accounting & Business Research, 2024, v. 54, n. 7, p. 757, doi. 10.1080/00014788.2024.2402145
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- Publication type:
- Article
Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective.
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- Accounting & Business Research, 2023, v. 53, n. 2, p. 158, doi. 10.1080/00014788.2021.1946764
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- Publication type:
- Article
IFRS convergence and international trade: evidence from China.
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- Accounting & Business Research, 2022, v. 52, n. 7, p. 838, doi. 10.1080/00014788.2021.1938962
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- Publication type:
- Article
Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk.
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- Accounting & Business Research, 2022, v. 52, n. 6, p. 641, doi. 10.1080/00014788.2021.1952060
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- Publication type:
- Article
'Accounting standards: the "too difficult" box - the next big accounting issue?' A practitioner view.
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- Accounting & Business Research, 2022, v. 52, n. 5, p. 578, doi. 10.1080/00014788.2022.2079767
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- Publication type:
- Article
'The role of users' engagement in shaping financial reporting: should activists target accounting more?' – a practitioner view.
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- Accounting & Business Research, 2021, v. 51, n. 5, p. 545, doi. 10.1080/00014788.2021.1932263
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- Publication type:
- Article
The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers.
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- Accounting & Business Research, 2020, v. 50, n. 5, p. 474, doi. 10.1080/00014788.2020.1770933
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- Publication type:
- Article
Market valuations of bargain purchase gains: are these true gains under IFRS?
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- Accounting & Business Research, 2019, v. 49, n. 7, p. 753, doi. 10.1080/00014788.2019.1609345
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- Publication type:
- Article
'Corporate tax avoidance: is tax transparency the solution?': a practitioner view.
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- Accounting & Business Research, 2019, v. 49, n. 5, p. 584, doi. 10.1080/00014788.2019.1611728
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- Publication type:
- Article
The determinants and valuation effects of classification choice on the statement of cash flows.
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- Accounting & Business Research, 2018, v. 48, n. 6, p. 613, doi. 10.1080/00014788.2017.1407626
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- Publication type:
- Article
Why do private firms adopt IFRS?
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- Accounting & Business Research, 2018, v. 48, n. 3, p. 237, doi. 10.1080/00014788.2017.1357459
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- Publication type:
- Article
‘The effect of IFRS for SMEs on the financial reporting of private firms: an exploratory interview study’: a practitioner’s view.
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- Accounting & Business Research, 2017, v. 47, n. 5, p. 564, doi. 10.1080/00014788.2017.1318515
- Publication type:
- Article
‘Different approaches to regulating private company financial reporting’: a practitioner’s view.
- Published in:
- 2017
- By:
- Publication type:
- Speech
The effect of IFRS for SMEs on the financial reporting environment of private firms: an exploratory interview study.
- Published in:
- Accounting & Business Research, 2017, v. 47, n. 5, p. 540, doi. 10.1080/00014788.2017.1314105
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- Publication type:
- Article
Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital.
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- Accounting & Business Research, 2017, v. 47, n. 3, p. 268, doi. 10.1080/00014788.2016.1254593
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- Publication type:
- Article
Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management.
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- Accounting & Business Research, 2017, v. 47, n. 1, p. 91, doi. 10.1080/00014788.2016.1238293
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- Publication type:
- Article
Are international accounting standards more credit relevant than domestic standards?
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- Accounting & Business Research, 2017, v. 47, n. 1, p. 1, doi. 10.1080/00014788.2016.1224968
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- Publication type:
- Article
From compromise to concept? – a review of ‘other comprehensive income’.
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- Accounting & Business Research, 2016, v. 46, n. 7, p. 760, doi. 10.1080/00014788.2015.1135783
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- Publication type:
- Article
Introduction.
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- Accounting & Business Research, 2016, v. 46, n. 5, p. 451, doi. 10.1080/00014788.2016.1182711
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- Publication type:
- Article
IFRS – 10 years later.
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- Accounting & Business Research, 2016, v. 46, n. 5, p. 545, doi. 10.1080/00014788.2016.1182710
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- Publication type:
- Article
Reflections on M&A accounting from AOL’s acquisition of Time Warner.
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- Accounting & Business Research, 2016, v. 46, n. 5, p. 528, doi. 10.1080/00014788.2016.1182709
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- Publication type:
- Article
‘IFRS – ten years later’: a standard-setter’s view.
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- 2016
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- Publication type:
- Essay
‘Historical perspectives on accounting for M&A’: a practitioner view.
- Published in:
- 2016
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- Publication type:
- Opinion
Historical perspectives on accounting for M&A.
- Published in:
- Accounting & Business Research, 2016, v. 46, n. 5, p. 501, doi. 10.1080/00014788.2016.1182703
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- Publication type:
- Article
The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes.
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- Accounting & Business Research, 2015, v. 45, n. 5, p. 572, doi. 10.1080/00014788.2015.1044495
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- Publication type:
- Article
Discussion of ‘Conservatism, prudence and the IASB's conceptual framework’ by Richard Barker (2015).
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- Accounting & Business Research, 2015, v. 45, n. 4, p. 539, doi. 10.1080/00014788.2015.1030937
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- Publication type:
- Article
The persistence of international accounting differences as measured on transition to IFRS.
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- Accounting & Business Research, 2015, v. 45, n. 2, p. 166, doi. 10.1080/00014788.2014.987202
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- Publication type:
- Article
Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence.
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- Accounting & Business Research, 2015, v. 45, n. 1, p. 93, doi. 10.1080/00014788.2014.969188
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- Publication type:
- Article
Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism.
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- Accounting & Business Research, 2013, v. 43, n. 6, p. 579, doi. 10.1080/00014788.2013.834811
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- Publication type:
- Article
Discussion of ‘Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained?’ by Luzi Hail (2013).
- Published in:
- Accounting & Business Research, 2013, v. 43, n. 4, p. 359, doi. 10.1080/00014788.2013.801674
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- Publication type:
- Article
Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants.
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- Accounting & Business Research, 2013, v. 43, n. 3, p. 163, doi. 10.1080/00014788.2012.711131
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- Publication type:
- Article
The continued survival of international differences under IFRS.
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- Accounting & Business Research, 2013, v. 43, n. 2, p. 83, doi. 10.1080/00014788.2013.770644
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- Publication type:
- Article
Business-model (intent)-based accounting.
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- Accounting & Business Research, 2012, v. 42, n. 3, p. 329, doi. 10.1080/00014788.2012.681860
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- Publication type:
- Article
Financial instruments in non-financial firms: what do we know?
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- Accounting & Business Research, 2012, v. 42, n. 3, p. 267, doi. 10.1080/00014788.2012.681859
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- Publication type:
- Article
Problemáticas presentadas en las pymes en la aplicación de las niif para pymes y sus posibles soluciones en el contexto de Colombia.
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- Revista Facultad de Ciencias Economicas: Investigacion y Reflexion, 2024, v. 32, n. 2, p. 11, doi. 10.18359/rfce.6908
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- Publication type:
- Article
Retos en la divulgación de información de sostenibilidad para las organizaciones.
- Published in:
- Revista Facultad de Ciencias Economicas: Investigacion y Reflexion, 2024, v. 32, n. 2, p. 7, doi. 10.18359/rfce.7694
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- Publication type:
- Article
تأثير حجم مجلس الإدارة على ملائمة القيم للمعلومات المحاسبية في ظل المعيار الدولي لإعداد التقارير المالية (9 IFRS) دراسة تطبيقية على عينة من المصارف المدرجة في سوق العراق للأوراق المالية.
- Published in:
- Economic Sciences, 2024, v. 19, n. 74, p. 110
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- Publication type:
- Article
La formación profesional contable en las Normas de Información Financiera (NIF) y Normas Internacionales de Información Financiera (NIIF) e investigación de los estudiantes en Contaduría Pública y su Responsabilidad Social Universitaria (RSU) en la Facultad de Comercio y Administración Tampico (FCAT).
- Published in:
- Dilemas Contemporáneos: Educación, Política y Valores, 2024, v. 12, n. 1, p. 1
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- Publication type:
- Article
The Extent to which Accounting Information is affected by Creative Accounting Methods.
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- Journal of Economics & Administrative Sciences, 2025, v. 31, n. 145, p. 175, doi. 10.33095/6xhacd47
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- Publication type:
- Article
The Impact of Hedge Accounting on a Firm Market Value.
- Published in:
- European Financial & Accounting Journal, 2024, v. 19, n. 1, p. 21, doi. 10.18267/j.efaj.284
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- Publication type:
- Article
International Financial Reporting Standards for Small and Medium-sized Enterprises and the quality of financial reporting: South African Perspective.
- Published in:
- International Journal of Research in Business & Social Science, 2025, v. 14, n. 1, p. 27, doi. 10.20525/ijrbs.v14i1.3860
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- Publication type:
- Article
KONSOLIDOVANI FINANSIJSKI IZVJEŠTAJI - RAČUNOVODSTVENI I POREZNI ASPEKT.
- Published in:
- Business Consultant / Poslovni Konsultant, 2024, v. 15, n. 135, p. 6
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- Publication type:
- Article
ZAHTJEVI NOVOG MSFI S1 - OPĆI ZAHTJEVI ZA OBJAVLJIVANJE FINANSIJSKIH INFORMACIJA VEZANIH ZA ODRŽIVOST.
- Published in:
- Business Consultant / Poslovni Konsultant, 2024, v. 15, n. 132, p. 35
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- Publication type:
- Article
ACCOUNTING STANDARDS REFORM AND ENTERPRISE INNOVATION: EVIDENCE FROM CHINA INTANGIBLE ASSET STANDARD.
- Published in:
- Polish Journal of Management Studies, 2024, v. 30, n. 1, p. 334, doi. 10.17512/pjms.2024.30.1.20
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- Publication type:
- Article
Minutes of TEI-LB&I Liaison Meeting.
- Published in:
- 2011
- Publication type:
- Proceeding
TEI Washington Liaison Meetings.
- Published in:
- 2011
- Publication type:
- Proceeding
ALGUNAS NOVEDADES INTRODUCIDAS POR LA RESOLUCIÓN DE 5 DE MARZO DE 2019, DEL INSTITUTO DE CONTABILIDAD Y AUDITORÍA DE CUENTAS.
- Published in:
- Actualidad Jurídica (1578-956X), 2019, n. 53, p. 112
- By:
- Publication type:
- Article
MERCANTIL.
- Published in:
- Actualidad Jurídica (1578-956X), 2018, n. 48, p. 238
- Publication type:
- Article