The survival of international differences under IFRS: towards a research agenda
C Nobes - Accounting and business research, 2006 - Taylor & Francis
The compulsory use of IFRS for the consolidated statements of listed companies in the EU
and elsewhere, and the convergence of IFRS with US GAAP, might imply the end of …
and elsewhere, and the convergence of IFRS with US GAAP, might imply the end of …
[PDF][PDF] IFRS adoption in the EU, accounting harmonization and markets efficiency: a review
G Guggiola - International Business & Economics Research Journal …, 2010 - core.ac.uk
As of 1st January 2005 all European listed companies had to adopt IAS/IFRS in order to
prepare their consolidated financial statements. Half a decade later, the paper analyzes the …
prepare their consolidated financial statements. Half a decade later, the paper analyzes the …
[图书][B] International accounting and multinational enterprises
LH Radebaugh, SJ Gray, EL Black - 2006 - books.google.com
This text presents international accounting within the context of managing multinational
enterprises, focusing on business strategies and how accounting applies to these strategies …
enterprises, focusing on business strategies and how accounting applies to these strategies …
Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms' survey
The International Accounting Standards Board (IASB) acquired greater legitimacy and
stature when the European Union (EU) decided to require all listed companies to prepare …
stature when the European Union (EU) decided to require all listed companies to prepare …
An analysis of earnings management by European private firms
L Coppens, E Peek - Journal of international accounting, auditing and …, 2005 - Elsevier
This paper addresses the questions of whether private firms in eight European countries
engage in earnings management, and if so, whether tax incentives affect such practices. To …
engage in earnings management, and if so, whether tax incentives affect such practices. To …
[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 …
The effect of earnings management on the asymmetric timeliness of earnings
JM García Lara, B García Osma… - Journal of Business …, 2005 - Wiley Online Library
Is earnings management affecting (driving) the measures of earnings conservatism? Ball et
al.(2000) point out that the asymmetry in the recognition of good and bad news in earnings …
al.(2000) point out that the asymmetry in the recognition of good and bad news in earnings …
Earnings management when incentives compete: the role of tax accounting in Russia
I Goncharov, J Zimmermann - Journal of International …, 2006 - publications.aaahq.org
We test the earnings management behavior of Russian companies in the years 2001 and
2002. We analyze the effects of ownership structure on the extent of tax management. We …
2002. We analyze the effects of ownership structure on the extent of tax management. We …
The rise of the digital economy: Rethinking the taxation of multinational enterprises
A Ting, SJ Gray - Journal of International Business Studies, 2019 - Springer
The international tax regime in relation to multinational enterprises (MNEs) is ineffective and
a rethink is required. We illustrate that the tax avoidance motive of MNEs can incentivize …
a rethink is required. We illustrate that the tax avoidance motive of MNEs can incentivize …
Reporting regulatory environments and earnings management: US and non-US firms using US GAAP or IFRS
ME Evans, RW Houston, MF Peters… - The accounting …, 2015 - publications.aaahq.org
Based on data collected from 616 experienced financial officers who use US GAAP or IFRS
and are domiciled in the US, Europe, or Asia, we examine how reporting standards (US …
and are domiciled in the US, Europe, or Asia, we examine how reporting standards (US …