nr |
titel |
auteur |
tijdschrift |
jaar |
jaarg. |
afl. |
pagina('s) |
type |
1 |
Accounting for goodwill in an Australian context
|
Dunstan, Keitha |
|
|
|
1 |
p. 23-41 |
artikel |
2 |
Accounting harmonization in ASEAN: Benefits, models and policy issues
|
Saudagaran, Shahrokh M. |
|
1998 |
|
1 |
p. 21-45 25 p. |
artikel |
3 |
Accounting journals related to international topics: print and electronic versions
|
|
|
2001 |
|
1 |
p. 111-116 6 p. |
artikel |
4 |
Accounting reporting implications of balance sheet relationships for U.S. multinationals
|
Helleloid, Richard T. |
|
1996 |
|
1 |
p. 21-37 17 p. |
artikel |
5 |
Accounting standard-setting in Canada, 1864–1992: A theoretical analysis of structural evolution
|
Baylin, Greg |
|
1996 |
|
1 |
p. 113-131 19 p. |
artikel |
6 |
A comparative analysis of the major areas of tax controversy in developed countries
|
O'Connor, Walter F |
|
1992 |
|
1 |
p. 61-79 19 p. |
artikel |
7 |
A comparison between the FASB conceptual framework and the draft of accounting standards of the People's Republic of China
|
Yang, David C. |
|
1994 |
|
1 |
p. 71-83 13 p. |
artikel |
8 |
A comparison of gross profit margins between foreign-controlled domestic corporations and comparable U.S.-controlled domestic corporations
|
Crain, Terry L. |
|
1994 |
|
1 |
p. 85-101 17 p. |
artikel |
9 |
A model of forecast precision using segment disclosures: implications for SFAS no. 131
|
Herrmann, Don |
|
2000 |
|
1 |
p. 1-18 18 p. |
artikel |
10 |
Analyst forecast properties, analyst following and governance disclosures: A global perspective
|
Yu, Minna |
|
2010 |
|
1 |
p. 1-15 15 p. |
artikel |
11 |
An analysis of earnings management by European private firms
|
Coppens, Laurent |
|
2005 |
|
1 |
p. 1-17 17 p. |
artikel |
12 |
An analysis of international accounting research in Journal of International Accounting Auditing & Taxation: 1992–2001
|
Adhikari, Ajay |
|
2002 |
|
1 |
p. 39-49 11 p. |
artikel |
13 |
An approach for comparing U.S. and Japanese effective corporate income tax rates
|
Molloy, Karen H. |
|
1998 |
|
1 |
p. 69-80 12 p. |
artikel |
14 |
An empirical evaluation of the new system of business accounting in China
|
Lin, Z.Jun |
|
2001 |
|
1 |
p. 23-49 27 p. |
artikel |
15 |
An events-study approach to detecting income-smoothing activities: Some evidence from multinational corporations
|
Karmon, David J. |
|
1997 |
|
1 |
p. 75-95 21 p. |
artikel |
16 |
An experimental study of users’ responses to qualified audit reports in China
|
Lin, Z.Jun |
|
2003 |
|
1 |
p. 1-22 22 p. |
artikel |
17 |
An investigation of ethical position and budgeting systems: Egyptian managers in US and Egyptian firms
|
Douglas, Patricia Casey |
|
2007 |
|
1 |
p. 90-109 20 p. |
artikel |
18 |
A note on audit qualifications and switches: Some further evidence from a small sample study
|
Gul, Ferdinand A. |
|
1992 |
|
1 |
p. 111-120 10 p. |
artikel |
19 |
Are IFRS and U.S. GAAP converging?
|
Haverty, John L. |
|
2006 |
|
1 |
p. 48-71 24 p. |
artikel |
20 |
Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market
|
Palea, Vera |
|
2014 |
|
1 |
p. 1-17 17 p. |
artikel |
21 |
Assessing the quality of government accounts of 135 countries
|
Dean, Peter N. |
|
1994 |
|
1 |
p. 19-26 8 p. |
artikel |
22 |
A study of computer usage by internal auditors in Canada and the United States
|
Oxner, Tom |
|
1995 |
|
1 |
p. 27-37 11 p. |
artikel |
23 |
A test of the firm characteristics hypothesis for LIFO choice of Canadian firms
|
Archambault, Marie |
|
1999 |
|
1 |
p. 165-188 24 p. |
artikel |
24 |
Audit fee premiums of big eight firms: Evidence from the market for medium-size U.K. auditees
|
Che-Ahmad, Ayoib |
|
1996 |
|
1 |
p. 53-72 20 p. |
artikel |
25 |
Audit firm industry specialization and the audit report lag
|
Habib, Ahsan |
|
2011 |
|
1 |
p. 32-44 13 p. |
artikel |
26 |
Auditor liability to third parties after Sarbanes-Oxley: An international comparison of regulatory and legal reforms
|
Chung, Janne |
|
2010 |
|
1 |
p. 66-78 13 p. |
artikel |
27 |
Auditor service quality and auditor size: Evidence from initial public offerings in Singapore
|
Lam, Swee-Sum |
|
1994 |
|
1 |
p. 103-114 12 p. |
artikel |
28 |
Audit pricing and auditor industry specialization in an emerging market: Evidence from China
|
Wang, Kun |
|
2009 |
|
1 |
p. 60-72 13 p. |
artikel |
29 |
Audit report information content and the provision of non-audit services: Evidence from Spanish lending decisions
|
Guiral, Andrés |
|
2014 |
|
1 |
p. 44-57 14 p. |
artikel |
30 |
Balance between auditing and marketing: An explorative study
|
Broberg, Pernilla |
|
2013 |
|
1 |
p. 57-70 14 p. |
artikel |
31 |
Board of director characteristics and earnings quality surrounding implementation of a corporate governance code in Mexico
|
Machuga, Susan |
|
2009 |
|
1 |
p. 1-13 13 p. |
artikel |
32 |
Chinese GAAP and IFRS: An analysis of the convergence process
|
Peng, Songlan |
|
2010 |
|
1 |
p. 16-34 19 p. |
artikel |
33 |
Choosing a transfer pricing method: A study of the domestic and international decision-making process
|
Borkowsk, Susan C. |
|
1992 |
|
1 |
p. 33-49 17 p. |
artikel |
34 |
Competitive harm and geographic area disclosure under SFAS 131
|
Tsakumis, George T. |
|
2006 |
|
1 |
p. 32-47 16 p. |
artikel |
35 |
Compliance with IFRS disclosure requirements and individual analysts’ forecast errors
|
Hodgdon, Christopher |
|
2008 |
|
1 |
p. 1-13 13 p. |
artikel |
36 |
Contents
|
|
|
2010 |
|
1 |
p. iii- 1 p. |
artikel |
37 |
Contents
|
|
|
2009 |
|
1 |
p. iii- 1 p. |
artikel |
38 |
Corporate disclosure regulation in Australia
|
McKinnon, Jill |
|
|
|
1 |
p. 1-21 |
artikel |
39 |
Culture's consequences in controlling agency costs: Egyptian evidence
|
HassabElnaby, Hassan R. |
|
2005 |
|
1 |
p. 19-32 14 p. |
artikel |
40 |
Debating true and fair in Australia: An exercise in deharmonization?
|
Parker, R.H. |
|
1994 |
|
1 |
p. 41-69 29 p. |
artikel |
41 |
Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China
|
Wang, Kun |
|
2008 |
|
1 |
p. 14-30 17 p. |
artikel |
42 |
Determinants of business success and accounting information use in the la Beauce region of Quebec
|
Tyson, Thomas |
|
1992 |
|
1 |
p. 93-110 18 p. |
artikel |
43 |
Developing international accounting and auditing standards for world markets
|
Roussey, Robert S. |
|
1992 |
|
1 |
p. 1-11 11 p. |
artikel |
44 |
Differences in the reported performances of foreign-controlled and domestically-controlled firms: some U.K. evidence
|
Emmanuel, C.R. |
|
2002 |
|
1 |
p. 1-17 17 p. |
artikel |
45 |
Does accounting conservatism improve the corporate information environment?
|
Hu, Jinshuai |
|
2014 |
|
1 |
p. 32-43 12 p. |
artikel |
46 |
Does management engage in the manipulation of earnings? The case of SFAS 52
|
Rutledge, Robert W. |
|
1995 |
|
1 |
p. 69-86 18 p. |
artikel |
47 |
Does recent empirical evidence support the existence of international corporate tax competition?
|
Simmons, Richard S. |
|
2006 |
|
1 |
p. 16-31 16 p. |
artikel |
48 |
Do modified audit opinions for Shanghai listed firms convey heterogeneous information?
|
Pei, Donglin |
|
2013 |
|
1 |
p. 1-11 11 p. |
artikel |
49 |
Earnings impact of applying international accounting standard 32 to convertible debt: Some evidence for U.S. firms
|
Schneider, Douglas K. |
|
1997 |
|
1 |
p. 97-109 13 p. |
artikel |
50 |
Earnings management and the role of auditors in an unusual IFRS context: The case of Greece
|
Tsipouridou, Maria |
|
2012 |
|
1 |
p. 62-78 17 p. |
artikel |
51 |
Editorial Board
|
|
|
2010 |
|
1 |
p. ii- 1 p. |
artikel |
52 |
Editorial Board
|
|
|
2009 |
|
1 |
p. ii- 1 p. |
artikel |
53 |
Editorial Board
|
|
|
2003 |
|
1 |
p. ii- 1 p. |
artikel |
54 |
Editorial Board
|
|
|
1996 |
|
1 |
p. ii- 1 p. |
artikel |
55 |
Editorial Board
|
|
|
1997 |
|
1 |
p. ii- 1 p. |
artikel |
56 |
Editorial Board
|
|
|
1998 |
|
1 |
p. ii- 1 p. |
artikel |
57 |
Editorial Board
|
|
|
1995 |
|
1 |
p. ii- 1 p. |
artikel |
58 |
Editorial Board
|
|
|
2006 |
|
1 |
p. ii- 1 p. |
artikel |
59 |
Editorial Board
|
|
|
2007 |
|
1 |
p. ii- 1 p. |
artikel |
60 |
Editorial Board
|
|
|
2008 |
|
1 |
p. ii- 1 p. |
artikel |
61 |
Editorial Board
|
|
|
2012 |
|
1 |
p. ii-iii nvt p. |
artikel |
62 |
Editorial Board
|
|
|
2011 |
|
1 |
p. ii- 1 p. |
artikel |
63 |
Editorial Board
|
|
|
2013 |
|
1 |
p. ii-iii nvt p. |
artikel |
64 |
Editorial Board
|
|
|
2014 |
|
1 |
p. ii-iii nvt p. |
artikel |
65 |
Editorial Board
|
|
|
1994 |
|
1 |
p. ii- 1 p. |
artikel |
66 |
Editorial Board
|
|
|
1992 |
|
1 |
p. ii- 1 p. |
artikel |
67 |
Editorial Board
|
|
|
|
|
1 |
p. ii |
artikel |
68 |
Editors' note
|
Sinning, Kathleen E. |
|
1996 |
|
1 |
p. v- 1 p. |
artikel |
69 |
Editors' note
|
Sinning, Kathleen E. |
|
1997 |
|
1 |
p. v- 1 p. |
artikel |
70 |
Editors' note
|
Sinning, Kathleen E. |
|
1998 |
|
1 |
p. v-vi nvt p. |
artikel |
71 |
Editors' note
|
Sinning, Kathleen E. |
|
1995 |
|
1 |
p. v- 1 p. |
artikel |
72 |
Editors' note
|
Sinning, Kathleen E. |
|
1994 |
|
1 |
p. v-vi nvt p. |
artikel |
73 |
Editor's note
|
Schweikart, James A. |
|
1992 |
|
1 |
p. v-vi nvt p. |
artikel |
74 |
Editor's note
|
Schweikart, James A. |
|
|
|
1 |
p. iv |
artikel |
75 |
Effective tax rates and the “industrial policy” hypothesis: evidence from Malaysia
|
Derashid, Chek |
|
2003 |
|
1 |
p. 45-62 18 p. |
artikel |
76 |
Efficiency versus opportunism in the reporting of foreign currency translation gains and losses
|
Godfrey, Jayne M. |
|
|
|
1 |
p. 83-111 |
artikel |
77 |
Equity valuation in a changing institutional climate: evidence from multinational utilities
|
Pinto, Jo Ann M |
|
2003 |
|
1 |
p. 23-43 21 p. |
artikel |
78 |
Executive compensation and earnings management: Empirical evidence from Japan
|
Shuto, Akinobu |
|
2007 |
|
1 |
p. 1-26 26 p. |
artikel |
79 |
Factors affecting MD&A disclosures by SEC registrants: Views of practitioners
|
Tarca, Ann |
|
2011 |
|
1 |
p. 45-59 15 p. |
artikel |
80 |
Factors influencing the extent of corporate compliance with International Accounting Standards: summary of a research monograph
|
Street, Donna L. |
|
2002 |
|
1 |
p. 51-76 26 p. |
artikel |
81 |
Factors motivating transfer pricing choices of Japanese and United States transnational corporations
|
Borkowski, Susan C. |
|
1997 |
|
1 |
p. 25-47 23 p. |
artikel |
82 |
FIN 48, uncertainty and transfer pricing: (Im)Perfect together?
|
Borkowski, Susan C. |
|
2012 |
|
1 |
p. 32-51 20 p. |
artikel |
83 |
Firm characteristics and selection of international accounting software
|
Adhikari, Ajay |
|
2004 |
|
1 |
p. 53-69 17 p. |
artikel |
84 |
Foreign currency translation adjustments as predictors of earning changes
|
Pinto, Jo Ann M. |
|
2001 |
|
1 |
p. 51-69 19 p. |
artikel |
85 |
Foreign operations and the choice of inventory accounting methods
|
Craycraft, Catherine |
|
1998 |
|
1 |
p. 81-93 13 p. |
artikel |
86 |
GAAP 2001—Benchmarking national accounting standards against IAS: summary of results
|
Street, Donna L. |
|
2002 |
|
1 |
p. 77-90 14 p. |
artikel |
87 |
Geographic segment disclosures in the United States: reporting practices enter a new era
|
Nichols, Nancy B |
|
2000 |
|
1 |
p. 59-82 24 p. |
artikel |
88 |
Guest editor's note
|
Graves, O.Finley |
|
|
|
1 |
p. v |
artikel |
89 |
Holding gains implied by alternative stochastic processes
|
Rhys, Huw |
|
|
|
1 |
p. 113-127 |
artikel |
90 |
How wide is the gap between IASC and U.S. GAAP? impact of the IASC comparability project and recent international developments
|
Street, Donna L |
|
1999 |
|
1 |
p. 133-164 32 p. |
artikel |
91 |
IAS/IFRS in Belgium: Quantitative analysis of the impact on the tax burden of companies
|
Haverals, Jacqueline |
|
2007 |
|
1 |
p. 69-89 21 p. |
artikel |
92 |
Impact of an accounting environment on cash flow prediction
|
Nikkinen, Jussi |
|
2004 |
|
1 |
p. 39-52 14 p. |
artikel |
93 |
Impact of family dominance on monitoring of earnings management by audit committees: Evidence from Hong Kong
|
Jaggi, Bikki |
|
2007 |
|
1 |
p. 27-50 24 p. |
artikel |
94 |
Individual investors’ attitudes toward the acceptance of International Financial Reporting Standards in the United States
|
McEnroe, John E. |
|
2011 |
|
1 |
p. 20-31 12 p. |
artikel |
95 |
Introducing International Accounting Standards to an emerging capital market: relative familiarity and language effect in Egypt
|
Abd-Elsalam, Omneya H. |
|
2003 |
|
1 |
p. 63-84 22 p. |
artikel |
96 |
Is accounting information value-relevant in the emerging Chinese stock market?
|
Chen, Charles J.P |
|
2001 |
|
1 |
p. 1-22 22 p. |
artikel |
97 |
Issues in the Australian differential reporting debate
|
Brailsford, T.J. |
|
|
|
1 |
p. 43-58 |
artikel |
98 |
Loan loss provision decisions: An empirical analysis of the Spanish depository institutions
|
Anandarajan, Asokan |
|
2005 |
|
1 |
p. 55-77 23 p. |
artikel |
99 |
Longitudinal value relevance of earnings and intangible assets: Evidence from Australian firms
|
Goodwin, John |
|
2006 |
|
1 |
p. 72-91 20 p. |
artikel |
100 |
Market perception of foreign financial reports: Differential earnings response coefficients between U.S. and foreign GAAP
|
Epps, Ruth W. |
|
1997 |
|
1 |
p. 49-74 26 p. |
artikel |
101 |
Market reaction of multinational corporations to the passage of the General Agreement on Tariffs and Trade (GATT)
|
Ghani, Waqar I. |
|
1998 |
|
1 |
p. 95-112 18 p. |
artikel |
102 |
Market reaction to valuation adjustments for financial instruments: Evidence from Greece
|
Ballas, Apostolos A. |
|
2012 |
|
1 |
p. 52-61 10 p. |
artikel |
103 |
National impediments to international harmonization: Evidence of lobbying in the U.K.
|
Grinyer, John R |
|
1992 |
|
1 |
p. 13-31 19 p. |
artikel |
104 |
New focus for the international standards on auditing
|
Roussey, Robert S. |
|
1996 |
|
1 |
p. 133-146 14 p. |
artikel |
105 |
Nonfinancial disclosures across Anglo-American countries
|
Robb, Sean W.G. |
|
2001 |
|
1 |
p. 71-83 13 p. |
artikel |
106 |
On the regional approach to accounting principles harmonization: A time for Latin American integration?
|
Rivera, Juan M. |
|
1995 |
|
1 |
p. 87-100 14 p. |
artikel |
107 |
Ownership structure and accounting conservatism in China
|
Cullinan, Charles P. |
|
2012 |
|
1 |
p. 1-16 16 p. |
artikel |
108 |
Ownership structure and the pricing of discretionary accruals in Japan
|
Chung, Richard |
|
2004 |
|
1 |
p. 1-20 20 p. |
artikel |
109 |
Patterns in reported earnings in Korea
|
Guo, Miin H. |
|
1995 |
|
1 |
p. 39-47 9 p. |
artikel |
110 |
Perceptions and characteristics of financial statement users in developing countries: Evidence from Iran
|
Mirshekary, Soheila |
|
2005 |
|
1 |
p. 33-54 22 p. |
artikel |
111 |
Perceptions of auditor independence: U.K. evidence
|
Beattie, Vivien |
|
1999 |
|
1 |
p. 67-107 41 p. |
artikel |
112 |
Perceptions of Fortune 500 controllers on internationalizing the accounting curriculum
|
AlNajjar, Fouad K. |
|
1995 |
|
1 |
p. 1-12 12 p. |
artikel |
113 |
Political risk assessment and disclosure in annual financial reports: The case of the Persian gulf war
|
Meier, Heidi Hylton |
|
1995 |
|
1 |
p. 49-68 20 p. |
artikel |
114 |
Prelim ii - Editorial Board
|
|
|
2005 |
|
1 |
p. ii- 1 p. |
artikel |
115 |
Prelim ii - Editorial Board
|
|
|
2004 |
|
1 |
p. ii- 1 p. |
artikel |
116 |
Price and trading volume reaction: the case of Hong Kong companies’ earnings announcements
|
Cheung, Daniel K.C. |
|
2000 |
|
1 |
p. 19-42 24 p. |
artikel |
117 |
Progress and impediments to world accounting harmonization: Comments from accounting standard-setters at the American Accounting Association annual meeting
|
|
|
1994 |
|
1 |
p. 1-18 18 p. |
artikel |
118 |
Quo vadis true and fair view?
|
Ekholm, Bo-Göran |
|
1998 |
|
1 |
p. 113-129 17 p. |
artikel |
119 |
Realized benefits from foreign listings
|
Rees, Lynn |
|
1998 |
|
1 |
p. 1-20 20 p. |
artikel |
120 |
Relationships among budgetary leadership behavior, managerial budgeting games, and budgetary attitudes: Evidence from Taiwanese corporations
|
Huang, Cheng-Li |
|
2009 |
|
1 |
p. 73-84 12 p. |
artikel |
121 |
Segment reporting in the European Union: Analyzing the effects of country, size, industry, and exchange listing
|
Herrmann, Don |
|
1996 |
|
1 |
p. 1-20 20 p. |
artikel |
122 |
Should the accounting profession fear greater government regulation? A look at the German profession
|
Dykxhoorn, Hans J. |
|
1992 |
|
1 |
p. 81-91 11 p. |
artikel |
123 |
Stock option compensation: impact of expense recognition on performance indicators of non-domestic companies listed in the U.S.
|
Street, Donna L |
|
2004 |
|
1 |
p. 21-37 17 p. |
artikel |
124 |
Taxes and firm size in pacific-basin emerging economies
|
Kim, Kenneth A. |
|
1998 |
|
1 |
p. 47-68 22 p. |
artikel |
125 |
Taxing audit markets and reputation: An examination of the U.S. tax shelter controversy
|
Incardona, John |
|
2014 |
|
1 |
p. 18-31 14 p. |
artikel |
126 |
Tax risk management and the multinational enterprise
|
Wunder, Haroldene F. |
|
2009 |
|
1 |
p. 14-28 15 p. |
artikel |
127 |
The Accounting and Auditing Organization for Islamic Financial Institutions: An important regulatory debut
|
Pomeranz, Felix |
|
1997 |
|
1 |
p. 123-130 8 p. |
artikel |
128 |
The Australian public sector in the 1990s: New accountability regimes in motion
|
Parker, Lee D. |
|
|
|
1 |
p. 59-81 |
artikel |
129 |
The degree of internationalization and the value of the firm: theory and evidence
|
Riahi-Belkaoui, Ahmed |
|
1999 |
|
1 |
p. 189-196 8 p. |
artikel |
130 |
The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms
|
Taylor, Grantley |
|
2013 |
|
1 |
p. 12-25 14 p. |
artikel |
131 |
The effect of accounting firm mergers on international markets for accounting services
|
Choi, Mun Soo |
|
1999 |
|
1 |
p. 1-22 22 p. |
artikel |
132 |
The financing of the IASB: An analysis of donor diversity
|
Larson, Robert K. |
|
2011 |
|
1 |
p. 1-19 19 p. |
artikel |
133 |
The G4's role in the evolution of the international accounting standard setting process and partnership with the IASB
|
Street, Donna L. |
|
2006 |
|
1 |
p. 109-126 18 p. |
artikel |
134 |
The history of PATA and its effect on advance pricing arrangements and mutual agreement procedures
|
Borkowski, Susan C. |
|
2008 |
|
1 |
p. 31-50 20 p. |
artikel |
135 |
The IASC comparability project: A cross-national comparison of financial reporting practices and IASC proposed rules
|
Salter, S.B. |
|
1996 |
|
1 |
p. 89-111 23 p. |
artikel |
136 |
The impact of board composition and family ownership on audit committee formation: Evidence from Hong Kong
|
Chau, Gerald |
|
2006 |
|
1 |
p. 1-15 15 p. |
artikel |
137 |
The impact of corporate governance and external audit on compliance to mandatory disclosure requirements in China
|
Gao, Lei |
|
2012 |
|
1 |
p. 17-31 15 p. |
artikel |
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