Have a personal or library account? Click to login
The concept of quality of financial accounting information and the relationship with IFRS standards: analysis of the situation of companies listed on BVB
Albu, N., & Albu, C. N. (2012). International Financial Reporting Standards in an emerging economy: lessons from Romania. Australian accounting review, 22(4), 341-352. https://doi.org/10.1111/j.1835-2561.2012.00196x.
Baksaas, K. M., & Stenheim, T. (2019). Proposal for improved financial statements under IFRS. Cogent Business & Management, 6(1), 1642982.10.1080/23311975.2019.1642982
Christensen, J. (2010). Conceptual frameworks of accounting from an information perspective. Accounting and Bussines Research., 287-299.10.1080/00014788.2010.9663403
Dayyala, N., Zaidi, S. K. R., & Bagchi, K. (2020). Diffusion of IFRS using innovation diffusion models. International Journal of Accounting & Information Management, 28(4), 685-701.10.1108/IJAIM-01-2020-0002
De George, E. T., Li, X., & Shivakumar, L. (2016). A review of the IFRS adoption literature. Review of accounting studies, 21(3), 898-1004..10.1007/s11142-016-9363-1
Hartmann, B., Marton, J., & Andersson Sols, J. (2020). IFRS in national regulatory space: insights from Sweden. Accounting in Europe, 17(3), 367-387. doi:10.1080/17449480.2020.18240.
Downes, J. F., Flagmeier, V., & Godsell, D. (2018). Product market effects of IFRS adoption. Journal of Accounting and Public Policy, 37(5), 376-401. https://doi.org/10.1016/j.jaccpubpol.2018.09.004.
Karapınar, A., & Zaif, F. (2021). Does the IFRS improve earning quality? A comparsion of Turkish GAAP and IFRS. Journal of Islamic Accounting and Business Research, vol. 13, No 2, 277-296. https://doi.org/10.1108/JIABR-10-2019-0206.
Lin, S., Riccardi, W., & Wang, C. (2012). Does accounting quality change following a switch from US GAAP to IFRS? Evidence from Germany. Journal of Accounting and Public Policy, 31(6), 641-657. https://doi.org/10.1016/j.jaccpubpol.2012.10.006.
Lopes, A. I., & Lopes, M. (2019). Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements: an exploratory research. Meditari Accountancy Research, 27(1), 91-124. doi:10.1108/MEDAR-12-2017-0253.
Mbir, D. E. G., Agyemang, O. S., Tackie, G., & Abeka, M. J. (2020). IFRS compliance, corporate governance and financial reporting quality of GSE -listed non - financial firms. Bussines & Management, 7(1), 1759856.doi:10.1080/23311975.2020.1759856.
Neag, R. (2014). The effects of IFRS on net income and equity: evidence from Romanian listed companies. Procedia economics and finance, 15, 1787-1790. https://doi.org/10.1016/S2212-5671(14)00860-0.