55 years of Abacus: Evolution of Research Streams and Future Research Directions
G Belloque, MK Linnenluecke, M Marrone, AK Singh… - …, 2021 - Wiley Online Library
This article offers a systematic literature review and a bibliometric analysis of articles
published over the history of the journal Abacus and marks its 55th anniversary. The article …
published over the history of the journal Abacus and marks its 55th anniversary. The article …
[HTML][HTML] Unconditional conservatism under the Chinese version of IFRS
ZAA Barhamzaid - China Journal of Accounting Research, 2019 - Elsevier
This study explores the level of unconditional conservatism (UNCC) in accounting after
China's convergence with International Financial Reporting Standards (IFRS). Using the …
China's convergence with International Financial Reporting Standards (IFRS). Using the …
IFRS adoption and unconditional conservatism: an accrual-based analysis
Purpose In this paper we analyse the effect on unconditional conservatism of the mandatory
adoption of International Financial Reporting Standards (IFRS) by the European listed firms …
adoption of International Financial Reporting Standards (IFRS) by the European listed firms …
Firm Type and Unconditional Conservatism: The Indian Experience with IFRS Convergence
D Basu - American Business Review, 2024 - digitalcommons.newhaven.edu
This paper investigates how private and public firms vary with respect to unconditional
conservatism in financial reporting in the pre and post IFRS worlds. I consider unconditional …
conservatism in financial reporting in the pre and post IFRS worlds. I consider unconditional …
[PDF][PDF] Changes in accounting conservatism in pre-and post-IFRS adoption in Jordan
MM Humeedat - Changes, 2019 - core.ac.uk
Studying the changes in accounting conservatism in Pre-and Post-IFRS adoption has
received great attention by researchers recently. However, there is a lack of previous studies …
received great attention by researchers recently. However, there is a lack of previous studies …
[PDF][PDF] Measuring the Level of Accounting Conservatism Pre-and Post-IFRS Adoption in Jordan: The Modified Role of the COVID-19 Pandemic
LA AL-QUDAH - wseas.com
The purpose of this study is to assess the level of accounting conservatism among
Jordanian industrial companies listed on the Amman Stock Exchange. Using the …
Jordanian industrial companies listed on the Amman Stock Exchange. Using the …
[PDF][PDF] Effects on Conservative and Prudent Accounting of Applying IFRS Accounting Standards and National Character
I MUKAI - researchgate.net
The Conceptual Framework outlines the fundamental concepts for developing coherent
accounting standards by defining the objectives of general-purpose financial reporting and …
accounting standards by defining the objectives of general-purpose financial reporting and …
[图书][B] The Adoption of IFRS and Its Impact on the Value Relevance of Canadian Public Companies
S Kumaravel - 2022 - search.proquest.com
AbstractThis quantitative, nonexperimental, explanatory study used simple regression
analysis to find the explanatory relationship between the range of years since the adoption …
analysis to find the explanatory relationship between the range of years since the adoption …
[PDF][PDF] CAMPUS GOVERNADOR VALADARES INSTITUTO DE CIÊNCIAS SOCIAIS APLICADAS DEPARTAMENTO DE CIÊNCIAS CONTÁBEIS BACHARELADO EM …
GO Aires - repositorio.ufjf.br
RESUMO O Ministério da Transparência e Controladoria-Geral da União (CGU) são um dos
órgãos de controle externo no país, responsável, entre outras funções, por realizar ações …
órgãos de controle externo no país, responsável, entre outras funções, por realizar ações …