A review of accounting research in the Asia Pacific region
In this paper, we review scholarly accounting research published within the Asia Pacific
Region by analysing nine of the main accounting journals within the region along five …
Region by analysing nine of the main accounting journals within the region along five …
Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standard adoption evidence from an emerging capital …
Purpose The purpose of this paper is to provide an empirical evidence concerning the
influence of Corporate governance and voluntary disclosures in annual reports: a post …
influence of Corporate governance and voluntary disclosures in annual reports: a post …
The effect of IPSAS on reforming governmental financial reporting: An international comparison
J Christiaens, C Vanhee… - International …, 2015 - journals.sagepub.com
Over the past 25 years, significant New Public Management (NPM) reforms, particularly
towards accrual accounting, have characterized the public sector in many countries. The …
towards accrual accounting, have characterized the public sector in many countries. The …
Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda
This paper uses bibliographic mapping techniques to map the research conversation in four
Pacific Basin accounting journals listed on the Social Sciences Citation Index (Abacus …
Pacific Basin accounting journals listed on the Social Sciences Citation Index (Abacus …
The continued survival of international differences under IFRS
C Nobes - Accounting and business research, 2013 - Taylor & Francis
The claimed starting point for much recent literature is that International Financial Reporting
Standards (IFRS) have been very widely adopted. That is somewhere between an error and …
Standards (IFRS) have been very widely adopted. That is somewhere between an error and …
The evolution of the IASC into the IASB, and the challenges it faces
SA Zeff - The accounting review, 2012 - publications.aaahq.org
The Evolution of the IASC into the IASB, and the Challenges it Faces Page 1 THE
ACCOUNTING REVIEW American Accounting Association Vol. 87, No. 3 DOI: 10.2308/accr-10246 …
ACCOUNTING REVIEW American Accounting Association Vol. 87, No. 3 DOI: 10.2308/accr-10246 …
When global accounting standards meet the local context—Insights from an emerging economy
We investigate the translation and application of global accounting standards in a local
context, with Romania as our country case study. Our theoretical framework is derived from …
context, with Romania as our country case study. Our theoretical framework is derived from …
[图书][B] International classification of financial reporting
C Nobes - 2014 - taylorfrancis.com
Financial reporting practices differ widely between countries and this has far-reaching
implications for multinational businesses. Over more than a century, there have been …
implications for multinational businesses. Over more than a century, there have been …
Investigating risk disclosures in Italian integrated reports
Purpose The paper identifies the types of risks disclosed by Italian organisations using
integrated reporting (IR). This paper aims to understand the level and features of risk …
integrated reporting (IR). This paper aims to understand the level and features of risk …
'Looking for something that isn't there': a case study of an early attempt at ESG integration in investment decision making
A Young-Ferris, J Roberts - European Accounting Review, 2023 - Taylor & Francis
The focus of this paper is on the challenges and potentials of ESG integration which are
explored through a case study of the use of ESG data in investment analysis and decision …
explored through a case study of the use of ESG data in investment analysis and decision …