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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
784
Downloads
1,602
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
152
Downloads
593
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
1,839
Downloads
3,445
Views
Citations
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
2,177
Downloads
7,999
Views
Citations
Asset Acquisition or Business Combination? Application of Definition of a Business in Real Estate Industry
(Articles)
Zhe Ruan
Open Journal of Accounting
Vol.10 No.1
,January 12, 2021
DOI:
10.4236/ojacct.2021.101002
742
Downloads
3,613
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
412
Downloads
1,562
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
394
Downloads
2,444
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
38
Downloads
250
Views
Citations
Fair Value and Its Economic Consequence on the Volatility Measures of Earnings, Stock Price and Government Debt Yield
(Articles)
Lan Sun
Theoretical Economics Letters
Vol.4 No.9
,December 22, 2014
DOI:
10.4236/tel.2014.49114
9,642
Downloads
11,620
Views
Citations
Accounting Information and Value Relevance: A Quinquennial Comparison of Pre- and Post-IFRS Adoption of Listed Firms in Nigeria and South Africa
(Articles)
Enaibre Felix Ighosewe
Modern Economy
Vol.13 No.7
,July 28, 2022
DOI:
10.4236/me.2022.137053
290
Downloads
1,355
Views
Citations
The Impact of Implementing IFRS 15 on Earnings Quality-Evidence from Palestinian-Listed Corporations
(Articles)
Tariq Darabee
,
Aida Mousa
Open Journal of Accounting
Vol.14 No.1
,December 4, 2024
DOI:
10.4236/ojacct.2025.141001
103
Downloads
732
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
64
Downloads
327
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
7,461
Downloads
9,273
Views
Citations
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