| Discussion of Barker and Teixeira (2018, "Gaps in the IFRS conceptual framework", Accounting in Europe, 15) and Van Mourik and Katsuo ( 2018, "Profit or loss in the IASB conceptual framework", Accounting in Europe, 15)
|
2019 |
Walton, Peter J. |
| Introducing more IFRS principles of disclosure : will the poor disclosers improve?
|
2018 |
Hellman, Niclas |
| Do macro-economic crises determine accounting value relevance?
|
2018 |
Bilgic, F. Ayzer |
| The European IFRS endorsement process : in search of a single voice
|
2018 |
Mourik, Carien van |
| Gaps in the IFRS conceptual framework
|
2018 |
Barker, Richard |
| What is a conceptual framework for financial reporting?
|
2018 |
Dennis, Ian |
| Voluntary auditing: a synthesis of the literature
|
2018 |
Haapamäki, Elina |
| Responsiveness of auditors to the audit risk standards : unique evidence from Big 4 audit firms
|
2018 |
Niemi, Lasse |
| The impact of IFRS 16 on key financial ratios : a new methodological approach
|
2018 |
Morales-Díaz, José |
| Discussion of "Making deferred taxes relevant"
|
2018 |
Kvaal, Erlend |
| Joint audits: does the allocation of audit work affect audit quality and audit fees?
|
2018 |
Haak, Marcel |
| A note on the proprietary and entity perspectives in financial statements : the implications for two current controversial issues
|
2018 |
Schmidt, Martin |
| Articulation, profit or loss and OCI in the IASB conceptual framework : different shades of clean (or dirty) surplus
|
2018 |
Mourik, Carien van |
| Making deferred taxes relevant
|
2018 |
Brouwer, Arjan |
| The need to provide internationally comparable accounting information and the application of IFRS : empirical evidence from German private firms
|
2018 |
Eierle, Brigitte |
| Disclosure practices by family firms : evidence from Swedish publicly listed firms
|
2018 |
Vural, Derya |
| Corporate reporting in Central and Eastern Europe : issues, challenges and research opportunities
|
2017 |
Albu, Nadia |
| Layering of IFRS and dual institutionality of accounting standards in Belarus
|
2017 |
Alexander, David |
| Accounting quality in private firms during the transition towards international standards
|
2017 |
Valentincic, Aljosa |
| The role and current status of IFRS in the completion of national accounting rules : evidence from Belgium
|
2017 |
Jorissen, Ann |
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