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 2,126 Downloads 7,703 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 7,393 Downloads 9,108 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 744 Downloads 1,534 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 370 Downloads 1,444 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 449 Downloads 2,895 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 1,520 Downloads 4,793 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 120 Downloads 506 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 1,802 Downloads 3,375 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 292 Downloads 2,067 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 168 Downloads 1,888 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 6,489 Downloads 9,529 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 348 Downloads 2,226 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 16 Downloads 115 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 1,224 Downloads 2,788 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 450 Downloads 2,367 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 5,404 Downloads 6,397 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 133 Downloads 1,047 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 8,471 Downloads 12,911 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 3,667 Downloads 7,248 Views Citations
Evaluation of International Standards of Management of Communication and Information Technology (MCIT) in Khorasan Razavi Hospitals from the Perspective of Managers (Articles)

Saeed Shojaei, Fereshteh Farzianpour, Mohammad Arab, Abbas Rahimi Foroushani, Esmaeil Hosseinzadeh Roknabadi

Health Vol.7 No.8，August 5, 2015

DOI: 10.4236/health.2015.78109 2,969 Downloads 4,008 Views Citations

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