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THE IMPACT OF INTERNATIONAL ACCOUNTING AND AUDITING STANDARDS ON THE QUALITY OF FINANCIAL REPORTING.
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- Environmental & Social Management Journal / Revista de Gestão Social e Ambiental, 2024, v. 18, n. 8, p. 1, doi. 10.24857/rgsa.v18n8-014
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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
Construct Validity in Accruals Quality Research.
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- Accounting Review, 2022, v. 97, n. 5, p. 377, doi. 10.2308/TAR-2019-0213
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- Article
A Changing Role of Artificial Intelligence in the Function of an Accountant since Ancient Times in the Perspective of International Accounting Standard.
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- Journal of Positive School Psychology, 2022, v. 6, n. 5, p. 2557
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- Article
MODELOS DE MEDICIÓN DE LA PROPIEDAD, PLANTA Y EQUIPO EN EMPRESAS PETROLERAS DE SURAMÉRICA.
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- Revista Criterio Libre, 2022, v. 20, n. 37, p. 443
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- Article
THE IMPACT OF IFRS ADOPTION ON FOREIGN DIRECT INVESTMENT IN CIS.
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- Financial Internet Quarterly 'e-Finanse', 2022, v. 18, n. 1, p. 74, doi. 10.2478/fiqf-2022-0007
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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
Level of Implementation of International Accounting Standards by Large Enterprises in Kosovo.
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- Journal of Accounting, Finance & Auditing Studies, 2021, v. 7, n. 2, p. 96, doi. 10.32602/jafas.2021.015
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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 role of accounting reform in achieving the requirements of optimum usage of the financial accounting system according to the mechanisms proposed for modernization.
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- Journal of Research in Finance & Accounting, 2021, v. 6, n. 1, p. 673
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- Article
Fair Valno and Earnings Management Evidence from the Kuwaiti Market....
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- Journal of the Gulf & Arabian Peninsula Studies, 2021, v. 46, n. 180, p. 49, doi. 10.34120/0382-047-180-011
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- Article
Property, plant and equipment: The case study of the railway sector in Portugal.
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- Revista Espacios, 2020, v. 41, n. 27, p. 276
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- Article
On the Relation between Financial Reporting Quality and Country Attributes: Research Challenges and Opportunities.
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- Accounting Review, 2020, v. 95, n. 3, p. 279, doi. 10.2308/accr-52607
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- Article
Accounting for Obsolescence in Providing Company Capital Preservation.
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- Annales Universitatis Mariae Curie-Sklodowska, Sectio H: Oeconomia, 2020, v. 54, n. 1, p. 101, doi. 10.17951/h.2020.54.1.101-110
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- Article
The interrelation between the IFRS Conceptual Framework’s Fundamental Qualitative Characteristics and Financial Reporting Quality; An Empirical Investigation of 15 European Countries .
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- Market: International Journal of Business, 2020, v. 1, p. 2
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- Article
APPLICATION OF EUROPEAN STANDARDS OF FINANCIAL STATEMENTS -- INFORMATIONAL RESOURSE OF CONSUMER COOPERATION DEVELOPMENT IN UKRAINE.
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- Onkologija, 2020, v. 24, n. 1, p. 47
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- Article
Public sector accounting reform in Latin America and Epistemic Communities: an institutional approach.
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- RAP: Revista Brasileira de Administração Pública, 2020, v. 54, n. 1, p. 11, doi. 10.1590/0034-761220180157x
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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
Negative Tone in Lobbying the International Accounting Standards Board.
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- International Journal of Accounting (World Scientific), 2019, v. 54, n. 3, p. 1, doi. 10.1142/S1094406019500100
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- Article
Auditor-Provided Tax Services and Accounting for Tax Uncertainty.
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- International Journal of Accounting (World Scientific), 2019, v. 54, n. 3, p. 1, doi. 10.1142/S1094406019500112
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- Article
ANÁLISIS CRÍTICO DEL CONTENIDO DISCURSIVO: UNA APROXIMACIÓN HERMENÉUTICA AL CONCEPTO DE ACTIVOS INTANGIBLES DESDE DOS PERSPECTIVAS NORMATIVAS.
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- Revista Criterio Libre, 2019, v. 18, n. 31, p. 113, doi. 10.18041/1900-0642/criteriolibre.2019v18n31.6133
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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
Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence from Accounting Estimates.
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- Accounting Horizons, 2019, v. 33, n. 1, p. 39, doi. 10.2308/acch-52262
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- Article
The impact of employing international accounting standards on improving monitoring & performance levels at Saudi enterprises.
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- Multi-Knowledge Electronic Comprehensive Journal For Education & Science Publications (MECSJ), 2019, n. 18, p. 1
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- Article
The contribution of the Italian literature to the international Accounting History literature.
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- Accounting History, 2019, v. 24, n. 1, p. 5, doi. 10.1177/1032373218783333
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Advances and opportunities in international accounting research.
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- 2019
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- Editorial
Estándares internacionales de contabilidad a la luz de los requerimientos de su aplicación en la gestión ambiental.
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- Revista Lasallista de Investigación, 2019, v. 16, n. 1, p. 75, doi. 10.22507/rli.v16n1a10
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- Article
Comparison of Depreciation Methods in "International Accounting Standard 16 Property, Plant and Equipment" and an Application.
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- Annals of the University Dunarea de Jos of Galati: Fascicle: I, Economics & Applied Informatics, 2018, v. 24, n. 3, p. 91, doi. 10.26397/eai1584040922
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- Article
International Differences in Accounting Practices Under IFRS and the Influence of the US.
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- Australian Accounting Review, 2018, v. 28, n. 4, p. 468, doi. 10.1111/auar.12207
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- Article
Impairment Losses: The Impact of First‐time Adoption of the Accounting Standardisation System in Portugal.
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- Australian Accounting Review, 2018, v. 28, n. 4, p. 556, doi. 10.1111/auar.12221
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- Article
Asset use and the relevance of fair value measurement: evidence from IAS 41.
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- Review of Accounting Studies, 2018, v. 23, n. 4, p. 1274, doi. 10.1007/s11142-018-9456-0
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- Article
International Accounting Standards, Budgeting and Controlling in Private and Public Sector.
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- KnE Social Sciences, 2018, p. 107, doi. 10.18502/kss.v3i10.3533
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- Article
RELATIONSHIP BETWEEN DEFERRED TAX CATEGORY AND STOCK PRICES IN PHARMACY.
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- Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2018, v. 66, n. 6, p. 1469, doi. 10.11118/actaun201866061469
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- Article
THE REVENUE RECOGNITION STANDARD AND SMALL BUSINESS: The newly updated standard is likely to affect small businesses differently depending on which industry they operate in.
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- Strategic Finance, 2018, v. 100, n. 5, p. 27
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- Article
The Accounting Conservatism of the Adoption of IFRS in Indonesia.
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- Accounting & Finance Review (AFR), 2018, v. 3, n. 4, p. 93, doi. 10.35609/afr.2018.3.4(1)
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- Article
Akademisyen Gözüyle Türkiye Muhasebe Standartları/Türkiye Finansal Raporlama Standartlarının Kullanımı Etkileyen Faktörler Üzerine Bir Araştırma.
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- Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2018, n. 80, p. 65, doi. 10.25095/mufad.465911
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- Article
Accounting Quality under U.S. GAAP versus IFRS: The Case of Germany.
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- Journal of International Accounting Research, 2018, v. 17, n. 3, p. 21, doi. 10.2308/jiar-51997
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- Article
The Effect of National Culture on the Relationship between IFRS Adoption and the Cost of Equity Capital.
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- Journal of International Accounting Research, 2018, v. 17, n. 3, p. 69, doi. 10.2308/jiar-52192
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- Article
Influence of Experience and Accountability on Information Use and Judgments of Accountants.
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- Journal of International Accounting Research, 2018, v. 17, n. 3, p. 135, doi. 10.2308/jiar-52191
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- Article
Information for Authors.
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- Journal of International Accounting Research, 2018, v. 17, n. 3, p. 177, doi. 10.2308/1558-8025-17.3.177
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- Article
Examining the Usefulness of an Accounting Work‐readiness Program as Perceived by Employed Program Graduates.
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- Australian Accounting Review, 2018, v. 28, n. 3, p. 345, doi. 10.1111/auar.12188
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- Article
Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S.
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- Journal of Management & Governance, 2018, v. 22, n. 3, p. 501, doi. 10.1007/s10997-018-9409-9
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- Article
THE LINK BETWEEN MANIPULATION WITH ACCOUNTING: LEARNING FROM THE ECONOMIC EFFICIENCY COUPLED WITH THE SETTING OF FINANCIAL LEGISLATION.
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- Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS), 2018, p. 548
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- Article
AGRICULTURE - PERSPECTIVES AND PROBLEMS IN TERMS OF INTERNATIONAL ACCOUNTING STANDARDS.
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- Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2018, v. 20, n. 3, p. 211
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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
How International Accounting Research Influences Policy and Standard Setting.
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- Journal of International Accounting Research, 2018, v. 17, n. 2, p. 1, doi. 10.2308/jiar-10634
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- Article
EFECTOS DE LA IMPLEMENTACIÓN DE LA NORMATIVA CONTABLE INTERNACIONAL EN LAS EMPRESAS PÚBLICAS DEL SECTOR ELÉCTRICO COLOMBIANO.
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- Revista Criterio Libre, 2018, v. 16, n. 29, p. 87
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- Article
The macroeconomic determinants of the adoption of IFRS for SMEs.
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- Revista de Contabilidad - Spanish Accounting Review, 2018, v. 21, n. 2, p. 116, doi. 10.1016/j.rcsar.2018.03.001
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- Article
INTERNATIONAL COOPERATION FOR ACCOUNTANCY QUALIFICATIONS IN ALBANIA.
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- World of Accounting Science, 2018, v. 20, n. 2, p. 439, doi. 10.31460/mbdd.370289
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- Article
ANNUAL FINANCIAL STATEMENTS, THE IMPORTANCE OF OTHER COMPREHENSIVE INCOME.
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- Financial Sciences / Nauki o Finansach, 2018, v. 23, n. 2, p. 90, doi. 10.15611/fins.2018.2.07
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- Article