Ditapis dengan
Impact of IFRS: evidence from Spanish listed companies
Purpose – In this paper, the authors aim to analyze the impact of International Financial Reporting Standards’ (IFRS) mandatory adoption on the financial statements of Spanish listed companies. Design/methodology/approach – The authors estimate a panel data model by generalized least squares’ within-between in order to contrast the possible structural breaks in the relations between …
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 22 No. 2, 2014 pp. 157-172
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Where the dirty surplus accounting flows are?
Purpose – The purpose of this paper is to locate the specific items from the financial statements that are responsible for the dirty surplus accounting flows and how important they are in its explanation. Design/methodology/approach – It is generally accepted that some country accounting rules allow some operations that can generate dirty surplus in the annual statements. Working on this…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Review of Accounting and Finance Vol. 7 No. 3, 2008 pp. 308-328
- Judul Seri
- Review of Accounting and Finance
- No. Panggil
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Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah