Zobrazeno 1 - 3
of 3
pro vyhledávání: '"Dirk Beerbaum Dr."'
Publikováno v:
SSRN Electronic Journal.
The academic accounting literature usually applies a retrospective approach in capturing reality. Accounting topics are explored considering past implementation in the economic practice in a ‘backtesting’ approach. This is very much criticized ou
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::36d176d95c93e5e6b8af6a00d98d1507
https://doi.org/10.2139/ssrn.3855059
https://doi.org/10.2139/ssrn.3855059
Publikováno v:
SSRN Electronic Journal.
We investigate if additional customized disclosure increases transparency or opacity for firms from IFRS reporting jurisdictions that adopt digitized financial statement filing. We identify the major data items that require customized extensions (fir
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::236aac5238d8b058bfe465738737c2cf
https://doi.org/10.2139/ssrn.3855045
https://doi.org/10.2139/ssrn.3855045
Publikováno v:
SSRN Electronic Journal.
The accounting literature contains a large quantity of studies about mandatory regulatory- enforced changes in external financial reporting, however very few studies explore the underlying behavior and the internal decision management process of comp
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bfddc725612184113c09221907039b82
https://doi.org/10.2139/ssrn.3855089
https://doi.org/10.2139/ssrn.3855089