Blockchain, business and the fourth industrial revolution: Whence, whither, wherefore and how?
Blockchain is one the most remarkable technological innovations of the 21st century. The
most notable application of blockchain is in the development and operation of …
most notable application of blockchain is in the development and operation of …
Private firm accounting: the European reporting environment, data and research perspectives
This study provides a guide to accounting research on private firms with an emphasis on the
European setting. We start by providing an overview of private firm financial reporting …
European setting. We start by providing an overview of private firm financial reporting …
Accounting research on private firms: State of the art and future directions
S Bar-Yosef, C D'Augusta, A Prencipe - The International Journal of …, 2019 - World Scientific
Private companies play a significant role and are the main growth engine of the global
economy. Yet, until recently, empirical research in accounting has focused primarily on …
economy. Yet, until recently, empirical research in accounting has focused primarily on …
International Standards on Auditing (ISAs) Adoption: An Institutional Perspective
This study seeks to examine the factors that influence the adoption of ISAs, intending to
stimulate establishing a responsible and efficient auditing regime in Libyan auditing …
stimulate establishing a responsible and efficient auditing regime in Libyan auditing …
IFRS: Markets, practice, and politics
This monograph reviews the academic literature on market outcomes, reporting practices
and the political economy behind the global use of International Financial Reporting …
and the political economy behind the global use of International Financial Reporting …
Adoption of the International Financial Reporting Standards by Greek non-listed companies: The role of coercive and hegemonic pressures
E Mantzari, C Sigalas, T Hines - Accounting Forum, 2017 - Elsevier
In this paper, we examine the motivations for preparers in Greek non-listed companies to
adopt International Financial Reporting Standards (IFRS). Previous literature has focused on …
adopt International Financial Reporting Standards (IFRS). Previous literature has focused on …
Why choosing IFRS? Benefits of voluntary adoption by European private companies
Abstract In 2005, International Financial Reporting Standards (IFRS) have been legally
adopted by listed firms to facilitate the harmonization of accounting practices. However, IFRS …
adopted by listed firms to facilitate the harmonization of accounting practices. However, IFRS …
[HTML][HTML] Implementación de las normas internacionales de información financiera (NIIF) para las pequeñas y medianas empresas (Pymes) en Colombia
JJ Vergara Arrieta, FA Puerta Guardo… - Contaduría y …, 2023 - scielo.org.mx
El presente trabajo analizó los impactos de la implementación de las NIIF Pymes en 17
indicadores financieros de 16,217 empresas colombianas, pertenecientes a 18 sectores …
indicadores financieros de 16,217 empresas colombianas, pertenecientes a 18 sectores …
Country-Level corporate governance and Foreign Portfolio Investments in Sub-Saharan Africa: The moderating role of institutional quality
Given the declining volumes of Foreign Portfolio Investments (FPI) in Africa, the study sought
to examine the moderating role institutional quality (INST) plays in the relationship between …
to examine the moderating role institutional quality (INST) plays in the relationship between …
Do financing constraints affect the financial integrity of firms?
We use micro-survey data from 126,309 private non-financial firms in 138 developing
nations during the period of 2006–2018 to investigate how financing constraints affect the …
nations during the period of 2006–2018 to investigate how financing constraints affect the …