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Implementación de norma internacional de inventarios en Colombia
13 references·0 citing·52 second hopsampled
Implementación de norma internacional de inventarios en Colombia (2015)Implementación de norma internacional de …The costs and benefits of IFRS implementation in the UK and Italy (2013)The costs and benefits of IFR…The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK (2010)The Influence of Tax on IFRS …Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)Global Accounting Convergence…FIFO Versus LIFO Issuing Policies for Stochastic Perishable Inventory Systems (2010)FIFO Versus LIFO Issuing Poli…Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe (2010)Assessing the Value Relevance…Market Reaction to the Adoption of IFRS in Europe (2009)Market Reaction to the Adopti…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption (2006)Modelling the links between t…Wiley IFRS 2005, CD-ROM: Interpretation and Application of International Accounting and Financial Reporting Standards (2005)Wiley IFRS 2005, CD-ROM: Inte…Evidence on the Choice of Inventory Accounting Methods: LIFO Versus FIFO (1988)Evidence on the Choice of Inv…The LIFO/FIFO Decision (1983)The LIFO/FIFO DecisionOptimal Inventory Ordering Policy with Tax Payments Under FIFO and LIFO Accounting Systems (1979)Optimal Inventory Ordering Po…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Legal Determinants of External Finance (1997)Earnings management and investor protection: an international comparison (2003)The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010)International Financial Reporting Standards: what are the benefits? (2011)A Meta-analysis of IFRS Adoption Effects (2013)Earnings management under German GAAP versus IFRS (2005)The survival of international differences under IFRS: towards a research agenda (2006)Financial statement effects of adopting international accounting standards: the case of Germany (2007)Evolving Connections Between Tax and Financial Reporting in Italy (2013)Firm Size and National Profiles of IFRS Policy Choice (2013)National influence on the application of IFRS: Interpretations and accounting estimates by German and British accountants (2014)STAKEHOLDER‐AGENCY THEORY (1992)Law and Finance (1998)Strategic management a stakeholder approach (2010)IFRS adoption challenges in developing economies: an Indian perspective (2017)Ideological hegemony and consent to IFRS: Insights from practitioners in Greece (2018)A systematic literature review on AAOIFI standards (2021)International Accounting and Multinational Enterprises (1981)A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES (1983)Towards a General Model of the Reasons for International Differences in Financial Reporting (1998)The Changing Relationship between Tax and Financial Reporting in Spain (2005)Governance Structure and Firm Performance in Private Family Firms (2015)Positive Accounting Theory (1985)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Job Market Signaling (1973)Earnings Management During Import Relief Investigations (1991)Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Mandatory IFRS reporting and changes in enforcement (2013)A Survey of Corporate Governance (1997)Investor protection and corporate governance (2000)Mandatory IFRS Adoption and Institutional Investment Decisions (2012)Mandatory IFRS Reporting and Changes in Enforcement (2012)What drives the comparability effect of mandatory IFRS adoption? (2014)The Theory and Measurement of Business Income (1961)Taxes and firm size (1983)The economic consequences of accounting choice implications of costly contracting and monitoring (1983)The Estimation and Determinants of Associations between Returns and Earnings: Evidence from Cross-Industry Comparisons (1991)The impact of taxes on the choice of divestiture method (1999)Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory (2006)Some economic determinants of accounting policy choice (1979)Determinants of the corporate decision to capitalize interest (1981)The association between performance plan adoption and corporate capital investment (1983)An empirical investigation of some data effects on the classification accuracy of probit, ID3, and neural networks* (1992)Economic Determinants of Multiple Accounting Method Choices in a Swiss Context (2004)Economic policy uncertainty and financial statement comparability (2020)Risk, Return, and Equilibrium: Empirical Tests (1973)Auditor size and audit quality (1981)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)
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References

  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 2009Market Reaction to the Adoption of IFRS in Europe871 cited
  • 2010Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis452 cited
  • 2010Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe242 cited
  • 1988Evidence on the Choice of Inventory Accounting Methods: LIFO Versus FIFO109 cited
  • 1983The LIFO/FIFO Decision88 cited
  • 2013The costs and benefits of IFRS implementation in the UK and Italy75 cited
  • 2006Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption65 cited
  • 2010The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK63 cited
  • 2005Wiley IFRS 2005, CD-ROM: Interpretation and Application of International Accounting and Financial Reporting Standards58 cited
  • 2010FIFO Versus LIFO Issuing Policies for Stochastic Perishable Inventory Systems45 cited
  • 1979Optimal Inventory Ordering Policy with Tax Payments Under FIFO and LIFO Accounting Systems31 cited

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