Works matching DE "INTERNATIONAL accounting standards"
Results: 1245
Discretionary accounting choices: the case of IAS 19 pension accounting.
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- Accounting & Business Research, 2018, v. 48, n. 2, p. 139, doi. 10.1080/00014788.2017.1354760
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Aiming for global accounting standards: the international accounting standards board, 2001–2011.
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- 2016
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- Book Review
Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting?
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- Accounting & Business Research, 2015, v. 45, n. 5, p. 547, doi. 10.1080/00014788.2015.1048769
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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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- Article
Discussion of ‘Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained?’ by Luzi Hail (2013).
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- Accounting & Business Research, 2013, v. 43, n. 4, p. 359, doi. 10.1080/00014788.2013.801674
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Financial reporting and firm valuation: relevance lost or relevance regained?
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- Accounting & Business Research, 2013, v. 43, n. 4, p. 329, doi. 10.1080/00014788.2013.799402
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- Article
Did loan-loss provisioning by UK banks become less timely after implementation of IAS 39?
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- Accounting & Business Research, 2013, v. 43, n. 3, p. 225, doi. 10.1080/00014788.2013.747260
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- Article
The operating-financing distinction in financial reporting.
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- Accounting & Business Research, 2010, v. 40, n. 4, p. 391, doi. 10.1080/00014788.2010.9995319
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- Article
International differences in IFRS policy choice: a research note.
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- Accounting & Business Research, 2010, v. 40, n. 2, p. 173, doi. 10.1080/00014788.2010.9663390
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- Article
The importance of being fair: an analysis of IFRS regulation and practice - a Comment.
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- Accounting & Business Research, 2009, v. 39, n. 4, p. 415, doi. 10.1080/00014788.2009.9663375
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- Article
The accruals anomaly -- can implementable portfolio strategies be developed that are profitable net of transactions costs in the UK?
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- Accounting & Business Research, 2009, v. 39, n. 4, p. 321, doi. 10.1080/00014788.2009.9663371
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- Article
Accounting standards and the economics of standards.
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- Accounting & Business Research, 2009, v. 39, n. 3, p. 191, doi. 10.1080/00014788.2009.9663360
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- Article
Value-relevance of presenting changes in fair value of investment properties in the income statement: evidence from Hong Kong.
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- Accounting & Business Research, 2009, v. 39, n. 2, p. 103, doi. 10.1080/00014788.2009.9663352
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Discussion of 'International Financial Reporting Standards (IFRS): pros and cons for investors.'.
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- Accounting & Business Research, 2006, v. 36, p. 29, doi. 10.1080/00014788.2006.9730041
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- Article
Fair value and executory contracts: moving the boundaries in international financial reporting.
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- Accounting & Business Research, 2006, v. 36, n. 4, p. 337, doi. 10.1080/00014788.2006.9730031
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- Article
The survival of international differences under IFRS: towards a research agenda.
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- Accounting & Business Research, 2006, v. 36, n. 3, p. 233, doi. 10.1080/00014788.2006.9730023
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- Article
The true and fair view and the 'fair presentation' override of IAS 1.
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- Accounting & Business Research, 2003, v. 33, n. 4, p. 311, doi. 10.1080/00014788.2003.9729656
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- Article
Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs.
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- Accounting & Business Research, 1998, v. 28, n. 3, p. 189, doi. 10.1080/00014788.1998.9728909
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- Article
VALUATION PROPERTIES OF ACCOUNTING NUMBERS IN BRAZIL.
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- Corporate Ownership & Control, 2004, v. 1, n. 3, p. 31
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- Article
TEI Comments on International Accounting Standards and European Union Consolidated Tax Base.
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- Tax Executive, 2003, v. 55, n. 3, p. 238
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- Article
CEO Signature Requirement Deleted from Tax Bill TEI PResses for its Abandonment.
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- Tax Executive, 2003, v. 55, n. 3, p. 188
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- Article
EL PERÍMETRO DE VINCULACIÓN.
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- Actualidad Jurídica (1578-956X), 2021, n. 56, p. 71
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- Article
LAS NORMAS INTERNACIONALES DE CONTABILIDAD ADOPTADAS POR LA UNIÓN EUROPEA. GÉNESIS, ADOPCIÓN POR LA UE E IMPLANTACIÓN EN ESPAÑA.
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- Actualidad Jurídica (1578-956X), 2006, n. 13, p. 38
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- Article
Standardization Cycles: A Process Perspective on the Formation and Diffusion of Transnational Standards.
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- Organization Studies, 2012, v. 33, n. 5/6, p. 737, doi. 10.1177/0170840612443626
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- Article
A Neo-institutionalist Model of the Diffusion of IFRS Accounting Standards.
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- Computational Economics, 2014, v. 44, n. 1, p. 27, doi. 10.1007/s10614-013-9384-9
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- Article
Choice of Participation Method in Setting International Accounting Standards: Evidence from EFRAG as an Intermediary for Indirect Participation.
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- International Journal of Accounting (World Scientific), 2024, v. 59, n. 1, p. 1, doi. 10.1142/S109440602450001X
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- Article
Factors affecting the adoption of International Accounting Standards (IAS): Empirical evidence from Bangladesh.
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- International Journal of Financial Engineering, 2021, v. 8, n. 1, p. N.PAG, doi. 10.1142/S2424786320500450
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- Article
The Consequences of a Third Party Decision on Coopetition Strategies: The Case of the International Accounting Standard-Setting Process.
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- International Journal of Standardization Research, 2016, v. 14, n. 2, p. 1, doi. 10.4018/IJSR.2016070101
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- Article
THE ANALYSIS OF APPROACHES TO THE ESSENCE AND CLASSIFICATION OF FIXED ASSETS.
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- Food Industry Economics / Ekonomìka Harčovoï Promislovostì, 2018, v. 10, n. 2, p. 102, doi. 10.15673/fie.v10i2.967
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- Article
Using the Internet to Teach International Accounting to Students of Principles of Accounting.
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- Journal of Education for Business, 2003, v. 78, n. 4, p. 221, doi. 10.1080/08832320309598604
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- Article
GLOCALIZATION: A BALANCED APPROACH FOR A SMOOTHER INTERNATIONAL ACCOUNTING HARMONIZATION IN THE DEVELOPING COUNTRIES.
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- Journal of Developing Areas, 2019, v. 53, n. 4, p. 207
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- Article
DEVELOPMENT OF ACCOUNTING AND AUDITING IN EGYPT: ORIGIN, GROWTH, PRACTICE AND INFLUENTIAL FACTORS.
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- Journal of Developing Areas, 2019, v. 53, n. 2, p. 205, doi. 10.1353/jda.2019.0031
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- Article
Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting.
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- Journal of Accounting Research (Wiley-Blackwell), 2009, v. 47, n. 5, p. 1167, doi. 10.1111/j.1475-679X.2009.00345.x
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- Article
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences.
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- Journal of Accounting Research (Wiley-Blackwell), 2008, v. 46, n. 5, p. 1085, doi. 10.1111/j.1475-679X.2008.00306.x
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- Article
International Accounting Standards and Accounting Quality.
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- Journal of Accounting Research (Wiley-Blackwell), 2008, v. 46, n. 3, p. 467, doi. 10.1111/j.1475-679X.2008.00287.x
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- Article
Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards.
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- Journal of Accounting Research (Wiley-Blackwell), 2007, v. 45, n. 1, p. 41, doi. 10.1111/j.1475-679X.2007.00226.x
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- Article
Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study.
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- Journal of Accounting Research (Wiley-Blackwell), 2003, v. 41, n. 2, p. 235, doi. 10.1111/1475-679X.00102
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Discussion of Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study.
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- Journal of Accounting Research (Wiley-Blackwell), 2003, v. 41, n. 2, p. 273, doi. 10.1111/1475-679X.00103
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- Article
Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings
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- Journal of Accounting Research (Wiley-Blackwell), 2001, v. 39, n. 3, p. 417, doi. 10.1111/1475-679x.00020
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- Article
Auditor's Perceived Business Risk and Audit Fees: Analysis and Evidence.
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- Journal of Accounting Research (Wiley-Blackwell), 2001, v. 39, n. 1, p. 35, doi. 10.1111/1475-679x.00002
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- Article
Discussion of The Economic Consequences of Increased Disclosure.
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- Journal of Accounting Research (Wiley-Blackwell), 2000, v. 38, n. 3, p. 125, doi. 10.2307/2672911
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- Article
The Economic Consequences of Increased Disclosure.
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- Journal of Accounting Research (Wiley-Blackwell), 2000, v. 38, n. 3, p. 91, doi. 10.2307/2672910
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- Article
Discussion of International Differences in the Timeliness, Conservatism, and Classification of Earnings.
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- Journal of Accounting Research (Wiley-Blackwell), 1999, v. 37, n. 3, p. 89, doi. 10.2307/2491346
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- Article
The Association between Competition and Managers' Business Segment Reporting Decisions.
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- Journal of Accounting Research (Wiley-Blackwell), 1998, v. 36, n. 1, p. 111, doi. 10.2307/2491323
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- Article
The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence.
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- Journal of Accounting Research (Wiley-Blackwell), 1980, v. 18, n. 1, p. 64, doi. 10.2307/2490392
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- Article
An Empirical Analysis of International Accounting Principles.
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- Journal of Accounting Research (Wiley-Blackwell), 1979, v. 17, n. 2, p. 593, doi. 10.2307/2490520
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Discussion of An Empirical Evaluation of Possible Explanations for the Differing Treatment of Apparently Similar Unusual Events.
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- Journal of Accounting Research (Wiley-Blackwell), 1973, v. 11, n. 3, p. 99, doi. 10.2307/2490030
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- Article
Managing Knowledge Standards at the Periphery of Professional Knowledge Development: The Case of the Philippine Accountancy Profession and International Accounting Standards Harmonisation.
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- Cambio: Rivista Sulle Trasformazioni Sociali, 2018, v. 8, n. 16, p. 113, doi. 10.13128/cambio-23170
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- Article
ص عوبات ا ل تي تواجه تعليم المعايير المحاسب ية الدول ية من وجهة نظر أعضاء هيئة ال ت دريس وطلبة قسم المحاسبة في كل ية اقتصاد صرمان
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- Zarqa Journal for Research & Studies in Humanities, 2017, v. 17, n. 2, p. 506
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- Article
INVESTIGATION OF THE SYSTEM OF ACCOUNTING AND TAXATION OF SALARY IN UKRAINE AND GERMANY.
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- Economics: Time Realities, 2017, n. 6, p. 44
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- Article