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 1,871 Downloads 6,634 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 7,140 Downloads 8,621 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 626 Downloads 1,296 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 224 Downloads 1,048 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 264 Downloads 1,761 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 1,371 Downloads 4,262 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 16 Downloads 82 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 1,677 Downloads 3,119 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 92 Downloads 658 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 5,953 Downloads 8,797 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 190 Downloads 1,361 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 1,055 Downloads 2,407 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 337 Downloads 1,769 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 5,304 Downloads 6,215 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 8,025 Downloads 12,559 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 3,460 Downloads 6,682 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 2,870 Downloads 3,754 Views Citations
The Proposed Conceptual Framework to Understand the Effect of the Technology Organization Environment (TOE) Model on Internet Financial Reporting (IFR) in Libyan Financial Institutions (Articles)

Saad Lihniash, Ibrahim Egdair, Sohail Ahmed

Open Journal of Business and Management Vol.7 No.2，February 2, 2019

DOI: 10.4236/ojbm.2019.72023 1,305 Downloads 3,795 Views Citations
Covid-19 Impact on Financial & Non-Financial Reporting Quality: Greek Listed Entities (Articles)

Dimitris Charamis, Maria Rodosthenous

Theoretical Economics Letters Vol.12 No.5，September 22, 2022

DOI: 10.4236/tel.2022.125067 74 Downloads 459 Views Citations
Model of the International Financial Grid and the Panama Papers (Articles)

Frederick Betz

Theoretical Economics Letters Vol.7 No.4，June 13, 2017

DOI: 10.4236/tel.2017.74056 1,429 Downloads 2,213 Views Citations

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