International Financial Reporting Standards IFRS - Articles

The Effect of IFRS Adoption on Investment Management: A Review of the Literature (Articles)

Konstantinos Kapellas, Georgia Siougle

Technology and Investment Vol.9 No.1，January 26, 2018

DOI: 10.4236/ti.2018.91001 2,200 Downloads 8,097 Views Citations
The Nexus of Advancements in Egyptian Accounting Standards with Earnings Management (Articles)

Rady Hassan Ismail Hussein, Shengdao Gan

Open Journal of Accounting Vol.14 No.1，December 18, 2024

DOI: 10.4236/ojacct.2025.141002 75 Downloads 392 Views Citations
Small and Medium Sized Entities Management’s Perspective on Principles-Based Accounting Standards on Lease Accounting (Articles)

Jierong Cheng

Technology and Investment Vol.6 No.1，February 16, 2015

DOI: 10.4236/ti.2015.61007 7,477 Downloads 9,332 Views Citations
The Implications of the Shift towards Standard Financial Reporting Specialist for Small and Medium-Sized Companies to Attract Foreign Investment in the Iraqi Environment (Articles)

Sadeq Musdeq Hassan ALasdy, Baker Ibrahim Mahmoud

Open Access Library Journal Vol.6 No.2，February 27, 2019

DOI: 10.4236/oalib.1105205 794 Downloads 1,637 Views Citations
Exploratory Study on the Impact of the Transition to IAS/IFRS on Moroccan Groups
—Case of Performance Indicators (Articles)

Rachid El Oud, Yassine Haitou, Abderrahim Amedjar

Open Journal of Business and Management Vol.9 No.4，June 10, 2021

DOI: 10.4236/ojbm.2021.94082 423 Downloads 1,606 Views Citations
The Impact of Computerization on Financial Reporting Practice: The Perspectives of International Non-Government Organizations (Articles)

Williams Kwasi Peprah, Isaac Owusu Amponsem

Open Journal of Accounting Vol.10 No.3，July 16, 2021

DOI: 10.4236/ojacct.2021.103009 511 Downloads 3,256 Views Citations
Insights the Practice of Integrated Reporting: A Study on MNCs in Bangladesh on the Degree of Adherence to the Reporting Framework (Articles)

Ranjita Islam, Mohammad Rakibul Islam

Open Journal of Business and Management Vol.6 No.3，July 25, 2018

DOI: 10.4236/ojbm.2018.63056 1,563 Downloads 4,911 Views Citations
International Experience in Applying Corporate Income Tax Accounting for Viet Nam in an International Integration Context (Articles)

Dao Tuyet Lan

Open Journal of Social Sciences Vol.11 No.5，May 31, 2023

DOI: 10.4236/jss.2023.115033 159 Downloads 625 Views Citations
The Contribution of Management Commentary Index (Ma.Co.I) in Annual Banking Reports (ABR) and the Chronicle of the Great Greek Crisis (Articles)

Alexandros Garefalakis, Augustinos Dimitras

Theoretical Economics Letters Vol.6 No.5，September 23, 2016

DOI: 10.4236/tel.2016.65103 1,849 Downloads 3,482 Views Citations
Cash Flow Analysis Based on International Accounting Standards (IAS): A Critical Evaluation (Articles)

Kanellos Toudas, Alexandra Goula, Marios Menexiadis, Paraskevi Boufounou, Alexandros Garefalakis

Theoretical Economics Letters Vol.12 No.5，October 18, 2022

DOI: 10.4236/tel.2022.125075 402 Downloads 2,690 Views Citations
Challenges of the Performance Standards of the International Finance Corporation in Financing the African Integrated High-Speed Railway Network and the Way Forward: The Case of Standard Gauge Railway in Tanzania (Articles)

Emmanuele Elifadhili Mchome, Uwezo Wilbard Nzoya

Journal of Transportation Technologies Vol.13 No.4，October 30, 2023

DOI: 10.4236/jtts.2023.134037 267 Downloads 2,663 Views Citations
The Term “Business Model” in Financial Reporting: Does It Need a Proper Definition? (Articles)

Marco Sorrentino, Margherita Smarra

Open Journal of Accounting Vol.4 No.2，April 15, 2015

DOI: 10.4236/ojacct.2015.42002 6,679 Downloads 9,798 Views Citations
International Financial Reporting Standards (IFRS): Exploring Financial Evidence from Listed Companies in the US (Articles)

Sotirios Rouvolis

Open Journal of Accounting Vol.11 No.4，October 14, 2022

DOI: 10.4236/ojacct.2022.114014 413 Downloads 2,519 Views Citations
IFRS and Fair Representation in Banking and Insurance (Articles)

Cristiane Benetti, Edouard Liguoro, Luciane Reginato, Najib Bwanika, Nirjhar Nigam

Theoretical Economics Letters Vol.14 No.5，October 31, 2024

DOI: 10.4236/tel.2024.145099 42 Downloads 295 Views Citations
How Cryptocurrencies Are Changing What CPAs Need to Know about Fraud Prevention (Articles)

Sean Stein Smith

Theoretical Economics Letters Vol.8 No.14，October 31, 2018

DOI: 10.4236/tel.2018.814201 1,272 Downloads 2,913 Views Citations
Research on the Reclassification of Financial Assets (Articles)

Congcong Gou

Open Access Library Journal Vol.7 No.6，June 2, 2020

DOI: 10.4236/oalib.1106324 502 Downloads 2,629 Views Citations
Study on the Strategy of Building Shanghai into an International Financial Centre (Articles)

Zhirun Xiao, Zhirun Xiao

Open Journal of Social Sciences Vol.3 No.7，July 14, 2015

DOI: 10.4236/jss.2015.37032 5,450 Downloads 6,515 Views Citations
The Impact of COVID-19 on Global Financial Market Indices and Systemic Risk (Articles)

Mahdi Atiyah Mohi Al-Jabouri, Fatima Hussein Kazim

American Journal of Industrial and Business Management Vol.13 No.9，September 28, 2023

DOI: 10.4236/ajibm.2023.139055 188 Downloads 1,345 Views Citations
Quality of Intellectual Capital and Human Resources Disclosure on the Firm Valuation (Articles)

Abdolreza Ghasempour, Mohd Atef Md Yusof

Open Journal of Accounting Vol.3 No.2，April 14, 2014

DOI: 10.4236/ojacct.2014.32007 8,608 Downloads 13,251 Views Citations
The Choice of Salary Transparency —Based on the Value of Equity Theory (Articles)

Qi Wang

Open Journal of Business and Management Vol.4 No.3，July 19, 2016

DOI: 10.4236/ojbm.2016.43052 3,776 Downloads 7,792 Views Citations

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