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CNKI学位论文(1573)
CNKI期刊论文0611(1)
知网期刊论文(307)
在“
Elsevier电子期刊
”中,
命中:
41
条,耗时:0.0719651 秒
在所有数据库中总计命中:
1,881
条
1.
Impacts of Additional Guidance Provided on
International
Financial Reporting
Standards
on the Judgments of Accountants
作者:
Rajni Mala
;
rajni.mala@mq.edu.au" class="auth_mail
;
Parmod Chand
1
;
parmod.chand@mq.edu.au" class="auth_mail
关键词:
M480
刊名:The
International
Journal of
Accounting
出版年:June 2014
2.
Powerful players: How constituents captured the setting of IFRS 6, an
accounting
standard for the extractive industries
作者:
Corinne L. Cortese
;
Helen J. Irvine
;
Mary A. Kaidonis
关键词:
International
accounting
standard setting
;
Critical Discourse Analysis
;
Extractive industries
;
Regulatory capture
;
IFRS
刊名:
Accounting
Forum
出版年:2010
3.
(No) Limits to Anglo-American
accounting
? Reconstructing the history of the
International
Accounting
Standards
Committee
: A review article
作者:
Sebastian Botzem
;
Sigrid Quack
刊名:
Accounting
, Organizations and Society
出版年:2009
4.
An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management
作者:
Daniel
;
Zé
;
ghal
;
;
;
zeghal@telfer.uOttawa.ca
;
Sonda
;
Chtourou
;
;
sonda.marrakchi@yahoo.com
;
Yosra Mnif
;
Sellami
;
;
yosramnif@yahoo.fr
关键词:
IAS/IFRS
;
Mandatory adoption
;
Earnings management
;
Factors of enforcement
刊名:Journal of
International
Accounting
, Auditing and Taxation
出版年:2011
5.
The academic community’s participation in global
accounting
standard-setting
作者:
Robert K. Larson
a
;
Robert.Larson@notes.udayton.edu"" rel=""nofollow
;
Paul J. Herz
b
;
1
;
HERZ_P@fortlewis.edu"" rel=""nofollow
刊名:Research in
Accounting
Regulation
出版年:2011
6.
Kees Camfferman and Stephen A. Zeff, Editors, Financial reporting and global capital markets — A history of the
International
Accounting
Standards
Committee
, 1973–2000, Oxford University
作者:
Lisa Evans
关键词:
Crohn's disease
;
work productivity
;
WPAI
;
validation
刊名:The
International
Journal of
Accounting
出版年:2008
7.
The G4's role in the evolution of the
international
accounting
standard setting process and partnership with the IASB
作者:
Donna L. Street
关键词:
G4
+
1
;
G4 national
accounting
standard setters
;
IASB
;
Framework
;
Independent standard setting
刊名:Journal of
International
Accounting
, Auditing and Taxation
出版年:2006
8.
Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada
作者:
Pascale Lapointe-Antunes
;
Denis Cormier
;
Michel Magnan
关键词:
Accounting
for goodwill
;
Audit
committee
;
Corporate governance
;
Goodwill impairment
;
Mandatory
accounting
changes
刊名:The
International
Journal of
Accounting
出版年:2009
9.
Regulatory flexibility and management opportunism in the choice of alternative
accounting
standards
: an illustration based on large French groups
作者:
Stolowy
;
Hervé
;
Ding
;
Yuan
关键词:
Alternative
standards
;
International
accounting
standards
;
Accounting
harmonization
;
France
刊名:The
International
Journal of
Accounting
出版年:2003
10.
The use of
International
Accounting
Standards
terminology, a survey of IAS compliance disclosure
作者:
Taylor
;
Martin E.
;
Jones
;
Roberta Ann
关键词:
International
Accounting
Standards
;
International
Accounting
Standards
Committee
;
Compliance disclosure
;
Comparability of Financial Statements
;
IAS
;
IASC
刊名:The
International
Journal of
Accounting
出版年:1999
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