School of Management
Egham, TW20 0EX
University of London - Royal Holloway College
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value-relevance of accounting data, adverse information, legal origin differences, IFRS
accounting policies, IFRS, international differences
accounting, classification, IFRS, policies
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File name: j-6281.
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Accounting classifications, IFRS practices
Tax, accounting, Spain
international standards, international differences, policy choices
accounting choice, IFRS, international differences
File name: ABAC.
Accounting choice, IFRS, International differences
book-tax conformity; book-tax differences; international standards; international differences; deferred tax
classification, international accounting, meta-analysis, accounting choice, IFRS, sensitivity
File name: ABAC096.
accounting, equity, international
IFRS, jurisdictions, adoption, Canada, Japan
Accounting, Double-entry Bookkeeping, International Accounting, Accounting Technology
qualitative characteristics, IFRS, relevance, faithful representation, comparability, understandability, transparency
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