IDEAS home Printed from https://ideas.repec.org/a/fan/frfrfr/vhtml10.3280-fr2013-001007.html
   My bibliography  Save this article

Dialogue with standard setters

Author

Listed:
  • Raffaele Fiume

Abstract

No abstract is available for this item.

Suggested Citation

  • Raffaele Fiume, 2013. "Dialogue with standard setters," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(1), pages 169-173.
    • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2013-001007
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=48700&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Ann Jorissen & Nadine Lybaert & Raf Orens & Leo Van Der Tas, 2012. "Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis," European Accounting Review, Taylor & Francis Journals, vol. 21(4), pages 693-729, December.
    2. Robin Litjens & Sanjay Bissessur & Henk Langendijk & Ruud Vergoossen, 2012. "How Do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands," Accounting in Europe, Taylor & Francis Journals, vol. 9(2), pages 227-250, December.
    3. Mario Abela & Araceli Mora, 2012. "Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG," Accounting in Europe, Taylor & Francis Journals, vol. 9(2), pages 147-170, December.
    4. Philip Brown & Ann Tarca, 2005. "A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 181-212.
    5. Marco Trombetta & Alfred Wagenhofer & Peter Wysocki, 2012. "The Usefulness of Academic Research in Understanding the Effects of Accounting Standards," Accounting in Europe, Taylor & Francis Journals, vol. 9(2), pages 127-146, December.
    6. Christian Gross & Roland Königsgruber, 2012. "What You Measure is What You Get: The Effects of Accounting Standards Effects Studies," Accounting in Europe, Taylor & Francis Journals, vol. 9(2), pages 171-190, December.
    7. Brian Singleton-Green, 2010. "The Communication Gap: Why Doesn't Accounting Research Make a Greater Contribution to Debates on Accounting Policy?," Accounting in Europe, Taylor & Francis Journals, vol. 7(2), pages 129-145, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Roberto Aprile & Laura Bini, 2018. "The role of institutions in the process of global convergence to IFRS," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 111-134.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Araceli Mora, 2013. "Increasing the relevance of "Policy Relevant Research"," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(1), pages 7-11.
    2. Christian Gross, 2016. "The Effect of the German Accounting Law Modernization Act on the Comparability of Private Local GAAP and IFRS Firms," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 17(3), pages 423-460, December.
    3. Raffaele Fiume & Tiziano Onesti & Valerio Pieri, 2013. "Dialogue with standard setters," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 169-189.
    4. Araceli Mora & Martin Walker, 2015. "The implications of research on accounting conservatism for accounting standard setting," Accounting and Business Research, Taylor & Francis Journals, vol. 45(5), pages 620-650, August.
    5. Igor Álvarez & José Calvo & Araceli Mora, 2014. "Involving academics in the accounting standard setting process: an application of the Delphi methodology to the assessment of IASB proposals," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(3), pages 765-791, August.
    6. Carien Van Mourik & Peter Walton, 2018. "The European IFRS Endorsement Process – in Search of a Single Voice," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 1-32, January.
    7. Kym Fraser & Benedict Sheehy, 2020. "Abundant Publications but Minuscule Impact: The Irrelevance of Academic Accounting Research on Practice and the Profession," Publications, MDPI, vol. 8(4), pages 1-36, October.
    8. Roland Königsgruber & Stefan Palan, 2015. "Earnings management and participation in accounting standard-setting," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 23(1), pages 31-52, March.
    9. Mădălina Dumitru & Justyna Dyduch & Raluca-Gina Gușe & Joanna Krasodomska, 2017. "Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive," Accounting in Europe, Taylor & Francis Journals, vol. 14(3), pages 279-304, September.
    10. Flasher, R. & Luchs, C.K. & Souza, J.L., 2018. "Sustainability assurance provider participation in standard setting," Research in Accounting Regulation, Elsevier, vol. 30(1), pages 20-25.
    11. repec:hum:wpaper:sfb649dp2012-010 is not listed on IDEAS
    12. Macve Richard, 2013. "“Trading Places”: A UK (and IFRS) Comment," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(1), pages 27-40, April.
    13. Urska Kosi & Antonia Reither, 2014. "Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process," Accounting in Europe, Taylor & Francis Journals, vol. 11(1), pages 89-112, June.
    14. Niclas Hellman & Jordi Carenys & Soledad Moya Gutierrez, 2018. "Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?," Accounting in Europe, Taylor & Francis Journals, vol. 15(2), pages 242-321, May.
    15. Molina Sánchez, Horacio & Bautista Mesa, Rafael, 2018. "La participación en el /Participation in the IASB Due Process," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 429-458, Mayo.
    16. Marco Trombetta & Alfred Wagenhofer & Peter Wysocki, 2012. "The Usefulness of Academic Research in Understanding the Effects of Accounting Standards," Accounting in Europe, Taylor & Francis Journals, vol. 9(2), pages 127-146, December.
    17. Jaroslava Roubíčková, 2007. "The Adoption of IAS in Europe [Přijmutí IAS v Evropě]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(2), pages 79-81.
    18. Koonce, Lisa & Mongold, Cassie & Quaid, Laura & White, Brian J., 2024. "Experimental research on standard-setting issues in financial reporting," Accounting, Organizations and Society, Elsevier, vol. 112(C).
    19. Monica Laura Zlati & Valentin Marian Antohi & Petronela Cardon, 2019. "Correction of Accounting Errors through Post Balance Sheet Event Analysis for Romanian Companies," Economies, MDPI, vol. 7(2), pages 1-22, April.
    20. Bamber, Matthew & McMeeking, Kevin & Petrovic, Nikola, 2018. "Mandatory Financial Reporting Processes and Outcomes," The International Journal of Accounting, Elsevier, vol. 53(3), pages 227-245.
    21. Pr. Benhayoun Issam & Pr. Zejjari Ibtissam, 2023. "Determinants of IFRS for SMES Adoption Worldwide [Les déterminants de l'adoption de l'IFRS pour PMEs au monde]," Post-Print hal-04209334, HAL.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:frfrfr:v:html10.3280/fr2013-001007. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=163 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.