167   Artículos

 
en línea
Andréia Carpes Dani, Ilse Maria Beuren     Pág. 20 - 41
El estudio tiene como objetivo identificar cambios derivados de la convergencia contable a las normas internacionales de contabilidad en la Contraloría, en ella como órgano administrativo, en el papel del controller y en los sistemas de información ... ver más

 
en línea
Frode Kjærland, Kristian Forbord, Are Oust and Håkon Stephani    
The main issues of accounting reporting regarding goodwill are whether a firm?s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information to accounting users. In the curre... ver más
Revista: International Journal of Financial Studies    Formato: Electrónico

 
en línea
Ana Isabel Morais and Inês Pinto    
This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based o... ver más
Revista: International Journal of Financial Studies    Formato: Electrónico

 
en línea
Andrzej Cieslik and Sarhad Hamza    
The adoption of International Financial Reporting Standards (IFRS) by 166 countries since 2004 has been a major achievement in the international standardization of accounting regulations. The present paper draws on the Eclectic Paradigm as the analytical... ver más
Revista: International Journal of Financial Studies    Formato: Electrónico

 
en línea
Carlos Sampaio, Luís Farinha, João Renato Sebastião and Mónica Régio    
This study aims to fulfil a gap in the literature, delivering a road map to understand the course and nature of the fair value accounting literature, further showing how the 2008?2009 financial crisis affected it. Bibliometric methods analyze 377 documen... ver más
Revista: Administrative Sciences    Formato: Electrónico

 
en línea
Hae Jin Chung    
Revista: International Journal of Financial Studies    Formato: Electrónico

 
en línea
Nicolai Jieri,Simona-Maria TANASA (BRÎNZARU),Veronica Grosu,Svetlana Mihaila     Pág. 165 - 171
Revista: USV Annals of Economics and Public Administration    Formato: Electrónico

 
en línea
Walison dos Santos Reis,Jorge Katsumi Niyama,Marcos Lima Bandeira     Pág. 12 - 27
O objetivo deste estudo é analisar, se os reflexos do sistema de normas baseado em princípios adotado pelo IASB vinculam a IFRS 9 aos objetivos da contabilidade de prover informações úteis e relevantes aos usuários. Este estudo se caracteriza como ensaio... ver más
Revista: Negócios em Projeção    Formato: Electrónico

 
en línea
Milan Van Wyk,Danie Coetsee    
AbstractOrientation: IFRS 15 Revenue from Contract with Customers replaced the industry-specific financial reporting standard IAS 11 Construction Contracts, becoming effective on or after 1 January 2018. Construction is regarded as a complex industr... ver más
Revista: Journal of Economic and Financial Sciences (JEF)    Formato: Electrónico

 
en línea
P. R. Weerathunga,Chen Xiaofang,T. K. G. Sameera     Pág. 101 - 108
This study examines the earning management behavior of Sri Lankan firms following IFRS convergence. Moreover, we investigate whether the earning management following IFRS convergence is similar across different companies. We separately evaluate the compa... ver más
Revista: International Journal of Economics and Financial Issues    Formato: Electrónico

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