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The Impact Of Iraqi Local Accounting Standards On Earnings Management
(Universidad del Zulia, 2019)
Creative accounting: main causes that motivate its use in companies of the San Francisco Municipality of Zulia State in VenezuelaContabilidad creativa: principales causas que motivan su uso en las empresas del municipio San Francisco del estado Zulia, Venezuela
(Universidad Centroccidental Lisandro Alvarado, 2021)
Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries
(Universidad ESAN. ESAN EdicionesPE, 2013-12-30)
This paper’s main objective is to identify certain explanatory factors that likely clarify the choice of applying IAS/IFRS adopted by developing countries (DCs) up until the year 2008. Based on a sample consisting of 74 ...
Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries
(Universidad ESAN. ESAN EdicionesPE, 2013-12-30)
This paper’s main objective is to identify certain explanatory factors that likely clarify the choice of applying IAS/IFRS adopted by developing countries (DCs) up until the year 2008. Based on a sample consisting of 74 ...
Efectos de implementar la NIC 16 “Propiedad, planta y equipo” en la empresa Pipe and Supply Services SAS
At present the process of globalization has forced emerging economies to submit financial information on parameters and guidelines of international standards, which are not specific to the regulation of each country, but ...
Impactos do IFRS nas atividades de hedge das empresas : evidências para o mercado brasileiro
(2014-05-09)
This study aims to analyze possible changes in the use and accounting of derivatives depending on the convergence of Brazilian accounting standards to international standards (IFRS - IAS 39). The research is based on ...