haku: @indexterm Financial reporting / yhteensä: 743
viite: 6 / 743
Tekijä: | |
Otsikko: | Article list of contents |
Lehti: | Accounting in Europe
2011 : VOL 8:1-2, p. 1-256 |
Asiasana: | accounting regulations international standards financial statements financial reporting management pay incentives Europe transition economies |
Vapaa asiasana: | emerging markets Scandinavia Nordic countries |
Kieli: | eng |
Tiivistelmä: | These issues' article list of contents as follows: "Accounting regulation in Malta" by D. Alexander and M. Micallef ; "International accounting standardisation: Is politics back?" by A. Burlaud and B. Colasse ; "Reclassification of financial assets under IAS 39: Impact on European banks' financial statements " by P. Fiechter ; "Standards, management incentives and accounting practice - lessons from the IFRS transition in Sweden" by A. Hjelström and W. Schuster ; "Estimation of tax values based on IFRS information: an analysis of German DAX30 and Austrian ATX listed companies" by R. Kager, D. Schanz and R. Niemann ; "Time to endorse the ISAs for European use: the emerging markets' perspective" by M. Duhovnik ; "Accounting research and accounting policy: What kind of gap?" by B.A. Rutherford ; "Accounting competencies and the changing role of accountants in emerging economies: the case of Romania" by C.N. Albu (et al.) ; "Management forecast regulation and practice in Germany - firm and auditor perspectives" by T. Knauer and A. Wömpener ; "Corporate lobbying in private accounting standard setting: Does the IASB have to reckon with national differences?" by R. Orens (et al.) ; "Determinants of voluntary audit committee formation in a two-tier board system of a post-transitional economy - the case of Slovenia" by M.Z. Groff and A. Valentincic. |
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