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 1,807 Downloads 6,342 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 7,100 Downloads 8,515 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 617 Downloads 1,258 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 209 Downloads 975 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 237 Downloads 1,488 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 1,338 Downloads 4,119 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 1,656 Downloads 3,060 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 69 Downloads 478 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 5,885 Downloads 8,609 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 158 Downloads 1,049 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 1,033 Downloads 2,325 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 322 Downloads 1,661 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 5,258 Downloads 6,127 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 7,977 Downloads 12,394 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 3,415 Downloads 6,440 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 2,859 Downloads 3,711 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 1,268 Downloads 3,632 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 66 Downloads 382 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 1,417 Downloads 2,167 Views Citations
The ILO’s Endeavour to Eliminate Child Labour Worldwide: A Discourse on Legitimacy and Standards Fit for Purpose (Articles)

Alexis Foua, Wilson Diriwari

Beijing Law Review Vol.10 No.5，December 10, 2019

DOI: 10.4236/blr.2019.105068 514 Downloads 1,377 Views Citations

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