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Accounting And Auditing: Government Policy And Regulation
Accounting And Auditing: Government Policy And Regulation
| Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
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| 1 |
Material Type: Article
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A censored quantile regression analysis of employee stock options substitution for debt and the impact of SFAS 123RManagerial finance, 2012-01, Vol.38 (2), p.165-187 [Peer Reviewed Journal]Emerald Group Publishing Limited ;Copyright Emerald Group Publishing Limited 2012 ;ISSN: 0307-4358 ;EISSN: 1758-7743 ;DOI: 10.1108/03074351211193712Full text available |
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A Comparison between China’s Share-Based Payment Accounting Standard and IFRS2International journal of economics and finance, 2010-05, Vol.2 (2)ISSN: 1916-971X ;EISSN: 1916-9728 ;DOI: 10.5539/ijef.v2n2p59Full text available |
| 3 |
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Accounting and stock market effects of international accounting standards adoption in an emerging economyReview of quantitative finance and accounting, 2011-02, Vol.36 (2), p.207-245 [Peer Reviewed Journal]Springer Science+Business Media, LLC 2010 ;Springer Science+Business Media, LLC 2011 ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-010-0176-1Full text available |
| 4 |
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Accounting Comparability and Economic Outcomes of Mandatory IFRS AdoptionContemporary accounting research, 2017-03, Vol.34 (1), p.658-690 [Peer Reviewed Journal]CAAA ;2017 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12229Digital Resources/Online E-Resources |
| 5 |
Material Type: Article
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Accounting Discretion and Fair Value Reporting: A Study of US Banks' Fair Value Reporting of Mortgage-Backed-SecuritiesJournal of business finance & accounting, 2012-06, Vol.39 (5-6), p.531-566 [Peer Reviewed Journal]2012 Blackwell Publishing Ltd ;Copyright Blackwell Publishing Ltd. Jun/Jul 2012 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/j.1468-5957.2012.02288.xFull text available |
| 6 |
Material Type: Article
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Accounting for "Insurance Contracts" According to IASB Exposure Draft—Is the Information Useful?Geneva papers on risk and insurance. Issues and practice, 2013-04, Vol.38 (2), p.376-398 [Peer Reviewed Journal]2013 The International Association for the study of Insurance Economics ;The International Association for the Study of Insurance Economics 2012 ;The International Association for the Study of Insurance Economics 2013 ;ISSN: 1018-5895 ;EISSN: 1468-0440 ;DOI: 10.1057/gpp.2012.11Full text available |
| 7 |
Material Type: Book
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Accounting for R&d Investments According to IAS 38: And the Conflicting Forces That Shape Financial Accounting: an Empirical AnalysisISBN: 9783631622667 ;ISBN: 363162266X ;EISBN: 3653022894 ;EISBN: 9783653022896 ;OCLC: 829460936Full text available |
| 8 |
Material Type: Article
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ACCOUNTING OF LEASE CONTRACTS ACCORDING TO IAS 17 “LEASING CONTRACTS”Romanian Economic Business Review, 2009-07, Vol.4 (2), p.73-82Copyright Romanian American University, Scientific Research Department Summer 2009 ;ISSN: 1842-2497 ;EISSN: 2344-4843Full text available |
| 9 |
Material Type: Article
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Accounting rules resources impact on Jordan Islamic bankInternational Journal of Business and Economic Sciences Applied Research, 2018, Vol.11 (2), p.63-72 [Peer Reviewed Journal]ISSN: 2408-0098 ;EISSN: 2408-0101 ;DOI: 10.25103/ijbesar.112.07Digital Resources/Online E-Resources |
| 10 |
Material Type: Article
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Accounting Standards and International Portfolio HoldingsThe Accounting review, 2014-09, Vol.89 (5), p.1895-1930 [Peer Reviewed Journal]2014 American Accounting Association ;Copyright American Accounting Association Sep 2014 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50801 ;CODEN: ACRVASDigital Resources/Online E-Resources |
| 11 |
Material Type: Article
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Acquisition of real estate as investment property according to national and international accounting standards – case of CroatiaEkonomski vjesnik, 2020-12, Vol.33 (2), p.533-546 [Peer Reviewed Journal]ISSN: 0353-359X ;EISSN: 1847-2206Full text available |
| 12 |
Material Type: Article
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Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS AdoptionsJournal of accounting research, 2013-06, Vol.51 (3), p.495-547 [Peer Reviewed Journal]2013 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2013 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12005 ;CODEN: JACRBRFull text available |
| 13 |
Material Type: Article
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Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countriesJournal of Economics, Finance and Administrative Science, 2013-12, Vol.18 (35), p.56-62 [Peer Reviewed Journal]2013 Universidad ESAN ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1016/S2077-1886(13)70030-1Digital Resources/Online E-Resources |
| 14 |
Material Type: Article
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After-tax Valuation of Convertible Bonds and Participation ExemptionEconomic notes - Monte Paschi Siena, 2010-11, Vol.39 (3), p.147-171 [Peer Reviewed Journal]2011 The Author Economic Notes © 2011 Banca Monte dei Paschi di Siena SpA. ;ISSN: 0391-5026 ;EISSN: 1468-0300 ;DOI: 10.1111/j.1468-0300.2011.00228.xFull text available |
| 15 |
Material Type: Article
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Ambiguities in Accounting and their Impact on Regulatory Arbitrage: A Study on the Anchoring of the Rights and Obligations Approach in the IASB’s Conceptual FrameworkAccounting, economics, and law, 2021-07, Vol.11 (2), p.161-199 [Peer Reviewed Journal]ISSN: 2152-2820 ;EISSN: 2152-2820 ;DOI: 10.1515/ael-2019-0049Full text available |
| 16 |
Material Type: Article
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Amortisation versus impairment of goodwill and accounting qualityInternational journal of economic sciences and applied research, 2011-12, Vol.4 (3), p.93-118ISSN: 1791-3373 ;EISSN: 1791-3373Full text available |
| 17 |
Material Type: Article
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An Analysis of IFRS and SME-IFRS Adoption Determinants: A Worldwide StudyEmerging markets finance & trade, 2019-01, Vol.55 (2), p.391-408 [Peer Reviewed Journal]Copyright © Taylor & Francis Group, LLC ;Copyright © Taylor & Francis Group, LLC. ;ISSN: 1540-496X ;EISSN: 1558-0938 ;DOI: 10.1080/1540496X.2018.1500890Digital Resources/Online E-Resources |
| 18 |
Material Type: Article
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Analysis of International Accounting Regulations with Regards to Fair ValueAnalele Universității "Dunărea de Jos" Galați. Fascicula I, Economie și informatica aplicata, 2010-08 (1), p.61-70 [Peer Reviewed Journal]ISSN: 1584-0409Full text available |
| 19 |
Material Type: Article
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Analyst Following and Forecast Accuracy After Mandated IFRS AdoptionsJournal of accounting research, 2011-12, Vol.49 (5), p.1307-1357 [Peer Reviewed Journal]2011 The Accounting Research Center at the University of Chicago Booth School of Business ;University of Chicago on behalf of the Accounting Research Center, 2011 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2011.00422.x ;CODEN: JACRBRFull text available |
| 20 |
Material Type: Article
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Asset Liquidity and Stock Liquidity: International EvidenceJournal of business finance & accounting, 2014-04, Vol.41 (3-4), p.435-468 [Peer Reviewed Journal]2013 John Wiley & Sons Ltd ;Copyright Blackwell Publishing Ltd. Apr/May 2014 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/jbfa.12052Full text available |
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