Evolution of research on international accounting harmonization: a historical and institutional perspective
Accounting is acknowledged to be a complex form of socio-economic activity whose
historical evolution is co-extensive with that of human civilization. Indeed, it is argued that …
historical evolution is co-extensive with that of human civilization. Indeed, it is argued that …
Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal?
I Tsalavoutas - Advances in Accounting, 2011 - Elsevier
The present study examines 153 Greek listed companies' compliance with all IFRS
mandatory disclosure requirements during 2005 and complements and extends prior …
mandatory disclosure requirements during 2005 and complements and extends prior …
German reporting practices: an analysis of reconciliations from German commercial code to IFRS or US GAAP
J Beckman, C Brandes, B Eierle - Advances in International Accounting, 2007 - Elsevier
This paper presents the results of research analyzing reconciliations of net income and
stockholders' equity from reports prepared according to Germany's Commercial Code (HGB) …
stockholders' equity from reports prepared according to Germany's Commercial Code (HGB) …
Accounting, transparency and governance: the heritage assets problem
L Biondi, I Lapsley - Qualitative Research in Accounting & …, 2014 - emerald.com
Purpose–This paper aims at offering a contribution which addresses one particular issue–
heritage assets–as an exemplar of the challenges facing accounting practices in achieving …
heritage assets–as an exemplar of the challenges facing accounting practices in achieving …
Transition to IFRS in Greece: financial statement effects and auditor size
I Tsalavoutas, L Evans - Managerial Auditing Journal, 2010 - emerald.com
The paper aims to explore the impact of the transition to International Financial Reporting
Standards (IFRS) on Greek listed companies' financial statements with a focus on net profit …
Standards (IFRS) on Greek listed companies' financial statements with a focus on net profit …
Assessing the acceptability of international accounting standards in the US: An empirical study of the materiality of US GAAP reconciliations by non-US companies …
With the International Accounting Standards Committee (IASC) reaching the completion of
its core standards program, the International Organization of Securities Commissions …
its core standards program, the International Organization of Securities Commissions …
Does convergence of accounting standards lead to the convergence of accounting practices?: A study from China
S Peng, RH Tondkar, J van der Laan Smith… - … International Journal of …, 2008 - Elsevier
In this empirical study we examine whether China's efforts to converge domestic accounting
standards with International Financial Reporting Standards (IFRS) over the past 15 years …
standards with International Financial Reporting Standards (IFRS) over the past 15 years …
Are IFRS and US GAAP converging?: Some evidence from People's Republic of China companies listed on the New York Stock Exchange
JL Haverty - Journal of International Accounting, Auditing and …, 2006 - Elsevier
This research investigates the comparability and convergence of two sets of accounting
standards from 1996 to 2002: United States' Generally Accepted Accounting Principles (US …
standards from 1996 to 2002: United States' Generally Accepted Accounting Principles (US …
[HTML][HTML] Impactos do início da harmonização contábil internacional (Lei 11.638/07) nos resultados das empresas abertas
ES Santos, L Calixto - RAE eletrônica, 2010 - SciELO Brasil
Este estudo objetiva analisar os efeitos da primeira fase da transição para o IFRS
(International Financial Reporting Standard) no Brasil, a partir de 2008 (Lei 11.638/07), nos …
(International Financial Reporting Standard) no Brasil, a partir de 2008 (Lei 11.638/07), nos …
Implications of the mandatory transition from national GAAP to IFRS—Empirical evidence from Germany
A Haller, J Ernstberger, M Froschhammer - Advances in Accounting, 2009 - Elsevier
This paper analyses the differences between German GAAP and IFRS by quantifying the
effects of the first-time adoption of IFRS of German companies in their reporting practices …
effects of the first-time adoption of IFRS of German companies in their reporting practices …