Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9.
- Published in:
- Accounting Review, 2025, v. 100, n. 4, p. 443, doi. 10.2308/TAR-2022-0301
- By:
- Publication type:
- Article
Works matching DE "INTERNATIONAL Financial Reporting Standards"
Results: 2111
1
2
Relevancia valorativa del resultado integral y de sus componentes en las empresas cotizantes en el mercado de capitales Argentino.
- Published in:
- Gestión Joven, 2025, v. 26, n. 2, p. 39
- By:
- Publication type:
- Article
3
IFRS CONVERGENCE AND INTERNATIONAL TRADE: EVIDENCE FROM COMPARISON OF TÜRKIYE AND EUROPEAN UNION.
- Published in:
- Business: Theory & Practice, 2025, v. 26, n. 1, p. 202, doi. 10.3846/btp.2025.23102
- By:
- Publication type:
- Article
4
IFRS ve US GAAP Arasındaki Farklılıklar: Küresel Finansal Raporlamada Uyum Arayışları.
- Published in:
- Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2025, n. 107, p. 115, doi. 10.25095/mufad.1702967
- By:
- Publication type:
- Article
5
The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control.
- Published in:
- European Accounting Review, 2025, v. 34, n. 3, p. 999, doi. 10.1080/09638180.2024.2315142
- By:
- Publication type:
- Article
6
International Financial Reporting Standards in the national practice of accounting for revaluation and impairment of fixed assets.
- Published in:
- Economics & Business Management, 2025, v. 16, n. 1, p. 214, doi. 10.31548/economics/1.2025.235
- By:
- Publication type:
- Article
7
Comparative Analysis of Financial Performance of the Accommodation and Food Services Sector within the Framework of TFRS and BOBI FRS.
- Published in:
- Business & Economics Research Journal, 2025, v. 16, n. 3, p. 295, doi. 10.20409/berj.2025.469
- By:
- Publication type:
- Article
8
Euro switch, economic growth, and property crimes in Europe.
- Published in:
- International Economics & Economic Policy, 2024, v. 21, n. 2, p. 343, doi. 10.1007/s10368-024-00590-3
- By:
- Publication type:
- Article
9
Minutes of TEI-LB&I Liaison Meeting.
- Published in:
- 2011
- Publication type:
- Proceeding
10
TEI Washington Liaison Meetings.
- Published in:
- 2011
- Publication type:
- Proceeding
11
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
12
MERCANTIL.
- Published in:
- Actualidad Jurídica (1578-956X), 2018, n. 48, p. 238
- Publication type:
- Article
13
A Study Of The Accounting Regarding Stock-Based Payment Methods.
- Published in:
- Frontiers in Health Informatics, 2024, v. 13, n. 8, p. 5181
- By:
- Publication type:
- Article
14
An Analysis Of Accounting For Stock-Based Remuneration Systems.
- Published in:
- Frontiers in Health Informatics, 2024, v. 13, n. 8, p. 5234
- By:
- Publication type:
- Article
15
Potential IFRS adopting entities' output characteristics in Hungary.
- Published in:
- Hungarian Statistical Review, 2023, v. 6, n. 1, p. 76, doi. 10.35618/HSR2023.01.en076
- By:
- Publication type:
- Article
16
البيئة المحاسبية وجاهزيتها لتطبيق المعايير الدولية للتقارير المالية بالمملكة العربية السعودية دراسة تحليلية في العام 2016 - 2017).
- Published in:
- Journal of Economic Administrative & Legal Sciences, 2025, v. 9, n. 4, p. 34, doi. 10.26389/ajsrp.l190824
- By:
- Publication type:
- Article
17
افتتاحية العدد.
- Published in:
- Journal of Economic Administrative & Legal Sciences, 2025, v. 9, n. 4, p. 6
- By:
- Publication type:
- Article
18
أثر خصائص نظم المعلومات المحاسبية على الأداء التنظيمي باستخدام أساليب القيادة: دراسة ميدانية على الشركات المساهمة الصناعية السعودية.
- Published in:
- Journal of Economic Administrative & Legal Sciences, 2024, v. 8, n. 14, p. 23, doi. 10.26389/AJSRP.S220524
- By:
- Publication type:
- Article
19
The Impact of IFRS adoption and AQ upon Earnings Management in Saudi Stock Exchange (Tadawul).
- Published in:
- Journal of Economic Administrative & Legal Sciences, 2020, v. 4, n. 15, p. 178, doi. 10.26389/AJSRP.R091220
- By:
- Publication type:
- Article
20
Disclosure and Transparency in Algerian companies: the elusive reality.
- Published in:
- Journal of Financial, Accounting & Managerial Studies, 2019, v. 6, n. 4, p. 535
- By:
- Publication type:
- Article
21
銀行債務契約對財務報導之影響: 來自臺灣IFRS 調節數的證據.
- Published in:
- Journal of Accounting Review, 2023, v. 77, p. 1, doi. 10.6552/JOAR.202307_(77).0001
- By:
- Publication type:
- Article
22
An Assessment of the Libyan Oil and Gas Industry's Adoption of International Financial Reporting Standards (IFRSs).
- Published in:
- Finance & Business Economies Review, 2023, v. 7, n. 2, p. 162
- By:
- Publication type:
- Article
23
)القياس واألفصاح احملاسيب وفق معيار القطاعات التشغيلية )8 ).
- Published in:
- Journal of The Iraqi University, 2021, v. 50, n. 2, p. 320
- By:
- Publication type:
- Article
24
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
- By:
- Publication type:
- Article
25
املصارف العراقية متتثل فعليا ملعايري اإلبالغ املايل الدولية.
- Published in:
- Economic Sciences, 2023, v. 18, n. 69, p. 197
- By:
- Publication type:
- Article
26
اثر مستوى االفصاح احملاسبي يف سيولة االوراق املالية.
- Published in:
- Economic Sciences, 2023, v. 18, n. 69, p. 214
- By:
- Publication type:
- Article
27
Problems expected for the application of International Financial Reporting Standard No. (9).
- Published in:
- Economic Sciences, 2022, v. 17, n. 64, p. 177
- By:
- Publication type:
- Article
28
تأثير التحصين الإداري في استمرارية الشركة.
- Published in:
- Gharee for Economics & Administration Sciences, 2024, v. 20, n. 3, p. 70
- By:
- Publication type:
- Article
29
تأثير التبني معيار التقارير المالية الدولية ( IFRS15 ) على قرارات المستثمرين بحث تجريبي لعينة من المصارف العراقية.
- Published in:
- Gharee for Economics & Administration Sciences, 2024, v. 20, p. 542
- By:
- Publication type:
- Article
30
العلاقة بين معيار الابلاغ المالي 13-IFRS والمخاطر المصرفية وانعكاسها على أداء الوحدات الاقتصادية.
- Published in:
- Gharee for Economics & Administration Sciences, 2024, v. 20, p. 375
- By:
- Publication type:
- Article
31
انعكاس تأثير تطبيق معايير الإبلاغ المالي الدولية (IFRS) على قرارات المستثمرين في المصارف العراقية التجارية.
- Published in:
- Gharee for Economics & Administration Sciences, 2023, v. 19, n. 1, p. 571
- By:
- Publication type:
- Article
32
االعرتاف باإليراد على وفق معيار االبالغ املايل الدويل )15 IFRS ) وتأثريه على نتيجة النشاط )حبث تطبيقي(.
- Published in:
- Gharee for Economics & Administration Sciences, 2022, v. 18, n. 2, p. 925
- By:
- Publication type:
- Article
33
أهمية تطبيق معايير الإبلاغ المالي IFRS وتأثيرها في جودة المعلومات المحاسبية دراسة استطلاعية لآراء عينة من الأكاديميين والمهنيين في العراق.
- Published in:
- Gharee for Economics & Administration Sciences, 2021, v. 17, n. 1, p. 261
- By:
- Publication type:
- Article
34
Adoption the international accounting and financial reporting standards to the Measurement of Municipal Lands and their Reflection on the Financial Statements ( An applied Study in the Municipality of Najaf ).
- Published in:
- Gharee for Economics & Administration Sciences, 2019, v. 16, n. 2, p. 273
- By:
- Publication type:
- Article
35
Securitization in the U.S. and in Canada.
- Published in:
- Revue des Sciences de Gestion, 2016, n. 280, p. 7
- By:
- Publication type:
- Article
36
The effects of mandatory adoption of IFRS on the earning management : An analysis of 100 French companies.
- Published in:
- Revue des Sciences de Gestion, 2013, v. 48, n. 263/264, p. 12
- By:
- Publication type:
- Article
37
Issues of IAS-IFRS accounting variables between updating and manipulation of net income. Empirical study of French and Tunisian.
- Published in:
- Revue des Sciences de Gestion, 2013, v. 48, n. 263/264, p. 11
- By:
- Publication type:
- Article
38
Accounting and politics; complex and reciprocal links.
- Published in:
- Revue des Sciences de Gestion, 2013, v. 48, n. 263/264, p. 7
- By:
- Publication type:
- Article
39
Les effets de l'adoption obligatoire des normes IFRS sur la gestion du résultat comptable : une analyse de 100 entreprises françaises.
- Published in:
- Revue des Sciences de Gestion, 2013, v. 48, n. 263/264, p. 163
- By:
- Publication type:
- Article
40
Enjeux des IAS-IFRS : entre actualisation des variables comptables et manipulation des résultats nets Étude empirique des entreprises françaises et tunisiennes.
- Published in:
- Revue des Sciences de Gestion, 2013, v. 48, n. 263/264, p. 145
- By:
- Publication type:
- Article
41
Does IFRS Adoption Influence Financial Reporting?: An Empirical Study on Financial Institutions.
- Published in:
- Journal of Business & Management, 2014, v. 20, n. 1, p. 67, doi. 10.1504/jbm.2014.141220
- By:
- Publication type:
- Article
42
UMA ANÁLISE DA EFFECTIVE TAX RATE (ETR) NO REGIME TRIBUTÁRIO DEFINITIVO (RTD) A PARTIR DA LEI 12.973/14.
- Published in:
- ConTexto, 2019, v. 19, n. 42, p. 52
- By:
- Publication type:
- Article
43
ADEQUAÇÃO DOS PRINCÍPIOS CONTÁBEIS BRASILEIROS AOS PADRÕES INTERNACIONAIS.
- Published in:
- ConTexto, 2018, v. 18, n. 40, p. 57
- By:
- Publication type:
- Article
44
Robbing Peter to Pay Paul: Earnings management practices in Brazilian SOEs.
- Published in:
- Revista Contabilidade, Gestao E Governanca, 2020, v. 23, n. 3, p. 327, doi. 10.51341/1984-3925_2020v23n3a3
- By:
- Publication type:
- Article
45
How Does the IASB Use the Conceptual Framework in Developing IFRSs? An Examination of the Development of IFRS 16 Leases.
- Published in:
- Journal of Financial Reporting, 2018, v. 3, n. 1, p. 93, doi. 10.2308/jfir-52232
- By:
- Publication type:
- Article
46
Effects on Comparability and Capital Market Benefits of Voluntary IFRS Adoption.
- Published in:
- Journal of Financial Reporting, 2018, v. 3, n. 1, p. 1, doi. 10.2308/jfir-52279
- By:
- Publication type:
- Article
47
DECODING THE FACTORS IMPACTING THE DYNAMICS OF DIGITAL PAYMENT SERVICE ADOPTION IN MSMEs.
- Published in:
- Prestige International Journal of Management & IT- Sanchayan, 2022, v. 11, n. 2, p. 1, doi. 10.37922/pijim.2022.v11i02.001
- By:
- Publication type:
- Article
48
Benefits of Mandatory IFRS Adoption in India: A Study Based on the Perception of Indian Investors.
- Published in:
- TSM Business Review, 2017, v. 5, n. 2, p. 15, doi. 10.23837/tbr/2017/v5/n2/164228
- By:
- Publication type:
- Article
49
ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN INDIAN CORPORATE SECTOR.
- Published in:
- International Journal of Business Ethics in Developing Economies, 2023, v. 12, n. 1, p. 26
- By:
- Publication type:
- Article
50
UNVEILED THE IMPACT OF IF RS ON INDIAN CORPORATE SECTOR.
- Published in:
- International Journal of Business Ethics in Developing Economies, 2019, v. 8, n. 1, p. 19
- By:
- Publication type:
- Article