Works matching DE "ACCOUNTING policies"
Results: 839
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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- Article
Discussion of 'The impact of the adoption of IFRS 11 on the comparability of accounting information'.
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- Accounting & Business Research, 2022, v. 52, n. 6, p. 727, doi. 10.1080/00014788.2022.2082679
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- Article
Introduction.
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- Accounting & Business Research, 2021, v. 51, n. 5, p. 457, doi. 10.1080/00014788.2021.1932276
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- Article
Introduction.
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- Accounting & Business Research, 2020, v. 50, n. 5, p. 399, doi. 10.1080/00014788.2020.1770920
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- Article
Introduction.
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- Accounting & Business Research, 2019, v. 49, n. 5, p. 475, doi. 10.1080/00014788.2019.1619656
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- 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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- 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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- Article
What do we know about the role of financial reporting in debt contracting and debt covenants?
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- Accounting & Business Research, 2013, v. 43, n. 4, p. 386, doi. 10.1080/00014788.2013.798551
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- Article
Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making.
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- Accounting & Business Research, 2013, v. 43, n. 4, p. 418, doi. 10.1080/00014788.2013.794411
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- Article
Issues for preparers when there are changes in accounting standards Academic commentary on the conference.
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- 2009
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- Publication type:
- Opinion
Introduction.
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- Accounting & Business Research, 2007, p. 5, doi. 10.1080/00014788.2007.9730078
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- Article
A unified approach to the measurement of international accounting harmony.
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- Accounting & Business Research, 2004, v. 34, n. 1, p. 57, doi. 10.1080/00014788.2004.9729951
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- Article
Disclosure interactions: accounting policy choice and voluntary disclosure effects on the cost of raising outside capital.
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- Accounting & Business Research, 2003, v. 33, n. 3, p. 187, doi. 10.1080/00014788.2003.9729646
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- Article
The golden age of Raymond John Chambers, professional accountant and university educator 1917 to 1999: A memorial.
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- Accounting & Business Research, 2000, v. 31, n. 1, p. 71, doi. 10.1080/00014788.2000.9729599
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- Article
The economics of Accounting for Growth.
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- Accounting & Business Research, 1999, v. 29, n. 2, p. 157, doi. 10.1080/00014788.1999.9729576
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- Article
International harmony measures of accounting policy: comparative statistical properties.
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- Accounting & Business Research, 1998, v. 29, n. 1, p. 73, doi. 10.1080/00014788.1998.9729567
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- Article
Barriers to Interpretation -- A Case Study of Philip Electronics NV.
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- Accounting & Business Research, 1996, v. 27, n. 1, p. 72, doi. 10.1080/00014788.1996.9729533
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- Article
Financial Ratio Covenants in UK Bank Loan Contracts and Accounting Policy Choice.
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- Accounting & Business Research, 1992, v. 22, n. 88, p. 322, doi. 10.1080/00014788.1992.9729448
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- Article
A Classification System for Economic Consequences Issues in Accounting Regulation.
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- Accounting & Business Research, 1992, v. 22, n. 88, p. 305, doi. 10.1080/00014788.1992.9729447
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- Article
Secret Reserves or Special Credits? A Reappraisal of the Reserve and Provision Accounting Policies of the Royal Mail Steam Packet Company, 1915-27.
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- Accounting & Business Research, 1991, v. 21, n. 83, p. 203, doi. 10.1080/00014788.1991.9729833
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- Article
The Information Economics Approach to Financial Reporting.
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- Accounting & Business Research, 1988, v. 18, n. 70, p. 170, doi. 10.1080/00014788.1988.9729362
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- Article
Signalling, Agency Theory and Accounting Policy Choice.
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- Accounting & Business Research, 1987, v. 18, n. 69, p. 47, doi. 10.1080/00014788.1987.9729347
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- Article
Making Accounting Policy (Book).
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- 1987
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- Publication type:
- Book Review
2017 Annual Report.
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- Tax Executive, 2017, v. 69, n. 6, p. 73
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- Article
Can Quotas Increase the Supply of Candidates for Higher-Level Positions? Evidence from Local Government in India.
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- Review of Economics & Statistics, 2020, v. 102, n. 1, p. 65, doi. 10.1162/rest_a_00802
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- Article
POLITYKA RACHUNKOWOŚCI JAKO INSTRUMENT KREOWANIA WIZERUNKU JEDNOSTKI W SPRAWOZDANIU FINANSOWYM.
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- Roczniki Ekonomiczne Kujawsko-Pomorskiej Szkoly Wyzszej w Bydgoszczy, 2023, v. 16, p. 9
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- Article
კრიპტოვალუტის აღრიცხვისა და ანგარიშგების აქტუალური საკითხები
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- Economics & Business (1987-5789), 2022, n. 4, p. 208
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- Article
The Reconsideration of IFRS Adoption and Audit Fees: Evidence from UK Private Firms.
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- International Journal of Accounting (World Scientific), 2024, v. 59, n. 1, p. 1, doi. 10.1142/S1094406024500033
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- Article
اإلفصبح انًحبسبً انًستقبهً عهى وفق انقذرة انتفسٍرٌت نخطر انًعهىيت وانعكبسه عهى تكهفت راس انًبل: دراست تطبٍقٍت.
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- Journal of Baghdad College of Economic Sciences University, 2020, v. 9, n. 9, p. 31
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- Article
أثر تطبيق المعيار المحاسبي الدولي رقم (8) عمى ضرائب الدخل بحث تطبيقي عمى عينة من الشركات العراقية.
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- Journal of Baghdad College of Economic Sciences University, 2019, n. 58, p. 349
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- Article
املصارف العراقية متتثل فعليا ملعايري اإلبالغ املايل الدولية.
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- Economic Sciences, 2023, v. 18, n. 69, p. 197
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- Article
أثر تبني محاسبة الكاربون على شفافية التقارير المالية: دليل من المملكة المتحدة.
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- Economic Sciences, 2021, v. 16, n. 63, p. 67
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- Article
How does the IFRS adoption affect systematic versus idiosyncratic risks of French listed companies?
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- International Journal of Financial Engineering, 2022, v. 9, n. 3, p. 1, doi. 10.1142/S2424786322500086
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- Article
CHARACTERISTICS OF THE METHODS OF ASSESSMENT OF STOCK DISPOSAL TAKING INTO ACCOUNT THE SPECIFICITY OF THE ACTIVITY AS A SEPARATE ELEMENT OF THE COMPANY'S ACCOUNTING POLICY.
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- Food Industry Economics / Ekonomìka Harčovoï Promislovostì, 2023, v. 15, n. 1, p. 25, doi. 10.15673/fie.v15i1.2666
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- Article
ОБОРОТНІ АКТИВИ ПІДПРИЄМСТВА: АСПЕКТИ БУХГАЛТЕРСЬКОГО ОБЛІКУ ЗА НАЦІОНАЛЬНИМИ ТА МІЖНАРОДНИМИ СТАНДАРТАМИ ТА ЇХ КЛАСИФІКАЦІЯ.
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- Food Industry Economics / Ekonomìka Harčovoï Promislovostì, 2020, v. 12, n. 4, p. 65
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- Article
Does Participation in a Computer-Based Learning Program in Introductory Financial Accounting Course Lead to Choosing Accounting as a Major?
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- Journal of Education for Business, 2014, v. 89, n. 7, p. 367, doi. 10.1080/08832323.2014.915206
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- Article
An Analysis of the Relation between the Stewardship and Valuation Roles of Earnings.
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- Journal of Accounting Research (Wiley-Blackwell), 2006, v. 44, n. 1, p. 53, doi. 10.1111/j.1475-679X.2006.00192.x
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- Article
Accounting Policies in Agencies with Moral Hazard and Renegotiation.
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- Journal of Accounting Research (Wiley-Blackwell), 2002, v. 40, n. 4, p. 1071, doi. 10.1111/1475-679x.00082
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- Article
The Role of the Manager's Human Capital in Discretionary Disclosure.
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- Journal of Accounting Research (Wiley-Blackwell), 1999, v. 37, n. 3, p. 167, doi. 10.2307/2491351
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- Article
The Relevance of Form 8-K Reports.
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- Journal of Accounting Research (Wiley-Blackwell), 1999, v. 37, n. 1, p. 119, doi. 10.2307/2491399
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- Article
Economic Incentives and the Choice of State Government Accounting Practices.
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- Journal of Accounting Research (Wiley-Blackwell), 1984, v. 22, n. 1, p. 126, doi. 10.2307/2490704
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- Article
Using the FASB's Qualitative Characteristics in Accounting Policy Choices.
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- Journal of Accounting Research (Wiley-Blackwell), 1982, v. 20, n. 2, p. 654, doi. 10.2307/2490891
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- Publication type:
- 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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- Article
Cognitive Changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis.
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- Journal of Accounting Research (Wiley-Blackwell), 1976, v. 14, n. 3, p. 1, doi. 10.2307/2490443
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- Article
The Influence of Differences in Accounting Policies on Investment Decisions.
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- Journal of Accounting Research (Wiley-Blackwell), 1973, v. 11, n. 1, p. 108, doi. 10.2307/2490284
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- Article
The Materiality of Research and Development Expenditures.
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- Journal of Accounting Research (Wiley-Blackwell), 1972, v. 10, n. 2, p. 417, doi. 10.2307/2490021
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- Article
Effects of Discretionary Accounting Policy on Variable and Declining Performance Trends.
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- Journal of Accounting Research (Wiley-Blackwell), 1972, v. 10, n. 2, p. 351, doi. 10.2307/2490014
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- Article
Depreciation Policy and the Behavior of Corporate Profits.
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- Journal of Accounting Research (Wiley-Blackwell), 1971, v. 9, n. 2, p. 351, doi. 10.2307/2489938
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- Article
Why Bother with Postulates?
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- Journal of Accounting Research (Wiley-Blackwell), 1963, v. 1, n. 1, p. 3
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- Article
High-resolution land use/cover forecasts for Switzerland in the 21st century.
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- Scientific Data, 2024, v. 11, n. 1, p. 1, doi. 10.1038/s41597-024-03055-z
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- Publication type:
- Article