Works matching DE "ACCOUNTING standards"
Results: 5000
Zasady rachunkowości w Księstwie Warszawskim - problemy rachunków kas.
- Published in:
- Zeszyty Teoretyczne Rachunkowości, 2025, v. 49, n. 1, p. 107, doi. 10.5604/01.3001.0055.0285
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- Publication type:
- Article
Relevance of Accrual Accounting for Indian Railways.
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- Indian Journal of Public Administration, 2025, v. 71, n. 1, p. 92, doi. 10.1177/00195561241284854
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- Article
Principle-Based Standards and Analyst Forecasts: Evidence from China.
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- International Journal of Accounting (World Scientific), 2025, v. 60, n. 1, p. 1, doi. 10.1142/S1094406024500203
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- Article
ADRs and Audit Pricing: Influence of disclosure and legal environment regime.
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- 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
Mimetic Phantasia in Action: Marc Richir's Phenomenology of Intersubjectivity.
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- JBSP: Journal of the British Society for Phenomenology, 2024, v. 55, n. 2, p. 149, doi. 10.1080/00071773.2024.2312862
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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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- Article
Reflections on the past, present and future of the academic/professional interface in accounting.
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- Accounting & Business Research, 2024, v. 54, n. 7, p. 811, doi. 10.1080/00014788.2024.2366086
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- Article
Shared continuing professional development courses and financial statement comparability.
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- Accounting & Business Research, 2024, v. 54, n. 5, p. 552, doi. 10.1080/00014788.2023.2186831
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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
Standard precision and aggressive financial reporting: the influence of incentive horizon.
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- Accounting & Business Research, 2023, v. 53, n. 1, p. 108, doi. 10.1080/00014788.2021.1952059
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- Publication type:
- Article
IFRS convergence and international trade: evidence from China.
- Published in:
- Accounting & Business Research, 2022, v. 52, n. 7, p. 838, doi. 10.1080/00014788.2021.1938962
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- Publication type:
- Article
Discussion of 'Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs'.
- Published in:
- Accounting & Business Research, 2022, v. 52, n. 6, p. 765, doi. 10.1080/00014788.2021.2017555
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- Publication type:
- Article
Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs.
- Published in:
- Accounting & Business Research, 2022, v. 52, n. 6, p. 734, doi. 10.1080/00014788.2021.2001306
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- Publication type:
- Article
Insurance: in or out of the 'too difficult' box?
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- Accounting & Business Research, 2022, v. 52, n. 5, p. 510, doi. 10.1080/00014788.2022.2080350
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- Publication type:
- Article
'Accounting standards: the "too difficult" box - the next big accounting issue?' A practitioner view.
- Published in:
- Accounting & Business Research, 2022, v. 52, n. 5, p. 578, doi. 10.1080/00014788.2022.2079767
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- Publication type:
- Article
Accounting standards: the 'too difficult' box – the next big accounting issue?
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- Accounting & Business Research, 2022, v. 52, n. 5, p. 565, doi. 10.1080/00014788.2022.2079757
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- Publication type:
- Article
Does every accounting issue need a solution?
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- Accounting & Business Research, 2022, v. 52, n. 5, p. 540, doi. 10.1080/00014788.2022.2079736
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- Publication type:
- Article
Can mandatory dual audit reduce the cost of equity? Evidence from China.
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- Accounting & Business Research, 2022, v. 52, n. 3, p. 291, doi. 10.1080/00014788.2020.1870432
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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
Someone else's problem? The IFRS enforcement field in Europe.
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- Accounting & Business Research, 2021, v. 51, n. 3, p. 246, doi. 10.1080/00014788.2020.1802217
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- Publication type:
- Article
A History of Corporate Financial Reporting in Britain.
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- 2020
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- Publication type:
- Book Review
'The real effects of a new revenue accounting standard'- a practitioner view.
- Published in:
- Accounting & Business Research, 2020, v. 50, n. 5, p. 504, doi. 10.1080/00014788.2020.1770935
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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
'Real effects of financial reporting and disclosure on innovation'– a practitioner view.
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- Accounting & Business Research, 2020, v. 50, n. 5, p. 422, doi. 10.1080/00014788.2020.1770927
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- Publication type:
- 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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- Publication type:
- Article
Accounting for fixed assets and investment efficiency: a real options framework.
- Published in:
- Accounting & Business Research, 2020, v. 50, n. 3, p. 238, doi. 10.1080/00014788.2019.1675492
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- Publication type:
- Article
2020 International Accounting Standards Board Research Forum in Conjunction with Accounting and Business Research.
- Published in:
- 2020
- Publication type:
- Announcement
Reflections on the development of the FASB's and IASB's expected-loss methods of accounting for credit losses.
- Published in:
- Accounting & Business Research, 2019, v. 49, n. 6, p. 682, doi. 10.1080/00014788.2018.1526665
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- Article
The deteriorating usefulness of financial report information and how to reverse it.
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- Accounting & Business Research, 2018, v. 48, n. 5, p. 465, doi. 10.1080/00014788.2018.1470138
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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
Corrigendum.
- Published in:
- 2015
- Publication type:
- Correction Notice
The implications of research on accounting conservatism for accounting standard setting.
- Published in:
- Accounting & Business Research, 2015, v. 45, n. 5, p. 620, doi. 10.1080/00014788.2015.1048770
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- Article
Regulatory capital: Why is it different?
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- Accounting & Business Research, 2015, v. 45, n. 4, p. 468, doi. 10.1080/00014788.2015.1030961
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- Article
Introduction.
- Published in:
- Accounting & Business Research, 2014, v. 44, n. 4, p. 347, doi. 10.1080/00014788.2014.910379
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- Article
Discussion of ‘Performance measurement: an investor's perspective’ by Charles Lee (2014).
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- Accounting & Business Research, 2014, v. 44, n. 4, p. 407, doi. 10.1080/00014788.2014.910377
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- Publication type:
- Article
Performance measurement: an investor's perspective.
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- Accounting & Business Research, 2014, v. 44, n. 4, p. 383, doi. 10.1080/00014788.2014.910376
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- Publication type:
- Article
Discussion of ‘Earnings presentation effects on manager reporting choices and investor decisions’ by Robert Libby and Scott Emett (2014).
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- Accounting & Business Research, 2014, v. 44, n. 4, p. 439, doi. 10.1080/00014788.2014.906122
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- Publication type:
- Article
Earnings presentation effects on manager reporting choices and investor decisions.
- Published in:
- Accounting & Business Research, 2014, v. 44, n. 4, p. 410, doi. 10.1080/00014788.2014.906121
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- Publication type:
- Article
Discussion of ‘The drivers, consequences and policy implications of non-GAAP earnings reporting’ by Steven Young (2014).
- Published in:
- Accounting & Business Research, 2014, v. 44, n. 4, p. 466, doi. 10.1080/00014788.2014.900953
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- Publication type:
- Article
The drivers, consequences and policy implications of non-GAAP earnings reporting.
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- Accounting & Business Research, 2014, v. 44, n. 4, p. 444, doi. 10.1080/00014788.2014.900952
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- Publication type:
- Article
Discussion of ‘The role of revenue recognition in performance reporting’ by Alfred Wagenhofer (2014).
- Published in:
- Accounting & Business Research, 2014, v. 44, n. 4, p. 380, doi. 10.1080/00014788.2014.897868
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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
Discussion of ‘Financial instruments in non-financial firms: what do we know?’ by Günther Gebhardt (2012).
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- Accounting & Business Research, 2012, v. 42, n. 3, p. 291, doi. 10.1080/00014788.2012.683334
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- Publication type:
- Article
The operating-financing distinction in financial reporting.
- Published in:
- Accounting & Business Research, 2010, v. 40, n. 4, p. 391, doi. 10.1080/00014788.2010.9995319
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- Publication type:
- Article
Conceptual frameworks of accounting: some brief reflections on theory and practice.
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- Accounting & Business Research, 2010, v. 40, n. 3, p. 303, doi. 10.1080/00014788.2010.9663405
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- Publication type:
- Article
Discussion of 'How can we measure the costs and benefits of changes in financial reporting standards?'.
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- Accounting & Business Research, 2010, v. 40, n. 3, p. 329, doi. 10.1080/00014788.2010.9663407
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- Publication type:
- Article
How can we measure the costs and benefits of changes in financial reporting standards?
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- Accounting & Business Research, 2010, v. 40, n. 3, p. 309, doi. 10.1080/00014788.2010.9663406
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- Publication type:
- Article
Discussion of 'How do conceptual frameworks contribute to the quality of corporate reporting regulation?'.
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- Accounting & Business Research, 2010, v. 40, n. 3, p. 301, doi. 10.1080/00014788.2010.9663404
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- Publication type:
- Article
Conceptual frameworks of accounting from an information perspective.
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- Accounting & Business Research, 2010, v. 40, n. 3, p. 287, doi. 10.1080/00014788.2010.9663403
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- Publication type:
- Article
The ICAEW's Recommendations on Accounting Principles and secrecy of process.
- Published in:
- Accounting & Business Research, 2010, v. 40, n. 3, p. 279, doi. 10.1080/00014788.2010.9663402
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- Publication type:
- Article