international accounting standards

  1. J

    Fair value accounting, fragile bank balance sheets and crisis: A model

    Description A topic of recent interest in accounting research has been the investigation of the role of fair value accounting (FVA) in the global financial crisis. This research focused on finding a link during the crisis time-period and often states that ‘‘accounting is only a messenger’’. The...
    • jasminepvk
    • Thread
    • annual financial statements international accounting standards
    • Replies: 0
    • Forum: Cost Accounting
  2. J

    The development of accounting regulations for foreign invested firms in China: The role of

    Description Drawing on actor network theory (ANT), this paper analyses the role of Chinese characteristics in the emergence of three accounting regulations for foreign invested firms (FIFs) as part of China’s recent transformation to become part of the ‘‘world order”. The paper examines how...
  3. J

    The meaning of cash in the context of alternative accounting standards

    Description The purpose of this paper is to explore the impact on communication of changes in an accounting standard arising from the transition to International Financial Reporting Standards. It investigates inter and intragroup differences in measured connotative meaning of the old and new...
    • jasminepvk
    • Thread
    • cash cash flow statement connotative meaning financial reporting international accounting standards measurement of meaning semantic differential
    • Replies: 0
    • Forum: Quantitative Techniques
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