International accounting harmonization, banking regulation, and Islamic banks
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حسابداری بین المللی را به عنوان شاخه ای از اقتصاد کاربردی در نظر می گیرند. واژه حسابداری بین المللی به عنوان«یک سیستم جهانی از مفاهیم و استانداردها، که قابل پذیرش از سوی کلیه کشورها می باشد» تعبیر گشته و از سوی دیگر آن را به عنوان«مجموعه کلیه تفاوت ها در اصول، روشها و استانداردهای حسابداری کلیه کشورها» تعریف نموده اند. هماهنگ سازی به معنی کاهش تفاوت های میان استانداردهای حسابداری ملی کشورها به حداقل ممکن است. موافقان پذیرش استانداردهای بین المللی بر این باورند که پذیرش استانداردهای بین المللی موجب کاهش هزینه های دستیابی به اطلاعات، کاهش عدم تقارن اطلاعاتی، جذب سرمایه گذاری خارجی و امکان انتقال سرمایه در سطح بین المللی را فراهم می آورد. اما مخالفان آن بر این باورند که تفاوت های فرهنگی و اقتصادی و نیازهای متفاوت استفاده کنندگان دلایلی بررد هماهنگ سازی است.
امروزه با توسعه شرکت های بزرگ و چند ملیتی، وجود استانداردهایی در سطح بین المللی ناگزیر است. یافته های بسیاری از تحقیقات نشان می دهد که پذیرش استانداردهای بین المللی کیفیت حسابداری را افزایش می دهد.
در این صفحه، تعداد 112 مقاله انگلیسی از ژورنال ها و مجلات معتبر پایگاه ساینس دایرکت (ScienceDirect) درباره موضوع حسابداری بین المللی آرشیو شده است که شما می توانید مقالات مورد نظر خود را بر اساس سال انتشار، موضوع مقاله، وضعیت ترجمه و تعداد صفحات، انتخاب نموده و دانلود فرمایید.
در صورتی که مقاله لاتین مورد نظر شما تا کنون به زبان فارسی ترجمه نشده باشد، واحد ترجمه پایگاه ISI Articles با همکاری تنی چند از اساتید و مترجمان با سابقه، آمادگی دارد آن را در اسرع وقت و با کیفیت مطلوب برای شما ترجمه نماید.
در صورتی که مقاله لاتین مورد نظر شما تا کنون به زبان فارسی ترجمه نشده باشد، واحد ترجمه پایگاه ISI Articles با همکاری تنی چند از اساتید و مترجمان با سابقه، آمادگی دارد آن را در اسرع وقت و با کیفیت مطلوب برای شما ترجمه نماید.
Value relevance of international accounting standards harmonization: Evidence from A- and B-share markets in China
Examining the differences between United States Generally Accepted Accounting Principles (U.S. GAAP) and International Accounting Standards (IAS): implications for the harmonization of accounting standards
The adoption of US GAAP by French firms before the creation of the International Accounting Standard Committee: an institutional explanation
The G4's role in the evolution of the international accounting standard setting process and partnership with the IASB
Individual investors’ attitudes towards listing requirements for foreign entities on U.S. stock exchanges and the promulgation of international accounting standards
An investigation into the suitability of the international accounting standards to the United Arab Emirates environment
An analysis of the factors affecting the adoption of international accounting standards by developing countries
International accounting standards setting and U.S. exceptionalism
Trends in research on international accounting harmonization
Effective experimental controls for research in international accounting: Further thoughts
Effective controls for research in international accounting
Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK
Faculty perspectives on international accounting topics
An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states
Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations
Issues affecting the development of an international accounting standard on financial instruments
Investigating international accounting standard setting: The black box of IFRS 6
The political economy of financial harmonization: The East Asian financial crisis and the rise of international accounting standards
A geographic analysis of constituents’ formal participation in the process of international accounting standard setting: Do we have a level playing field?
An analysis of international accounting research in Journal of International Accounting Auditing & Taxation: 1992–2001
International Accounting Education Standards Board: Organisational legitimacy within the field of professional accountancy education
Publishing characteristics, geographic dispersion and research traditions of recent international accounting education research
Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero español
Investigating international accounting standard setting: The black box of IFRS 6
An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states
The Impact of Adopting International Accounting Standards on the Harmonization of Accounting Practices
Firm Characteristics of Swiss Companies that Utilize International Accounting Standards
Attitudes of CPAs and financial executives toward harmoniztion of international accounting standards: An analytical and empirical examination
Introducing International Accounting Standards to an emerging capital market: relative familiarity and language effect in Egypt
The impact of national influence on accounting estimates: Implications for international accounting standard-setters
Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards
An analysis of the authorship of international accounting research in U.S. journals and AOS: 1980 through 1996
Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault
Earnings impact of applying international accounting standard 32 to convertible debt: Some evidence for U.S. firms
Offering a globally-linked international accounting course in real time: a sharing of experiences and lessons learned
The intellectual structure of international accounting in the early 1990s
International accounting education: Insights from academicians and practitioners
Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs
International accounting harmonization and global equity markets1
An investigation into the influence of cultural factors in the international lobbying of the International Accounting Standards Committee: The case of E32, Comparability of Financial Statements
International accounting standards in capital markets
The impact of cultural factors on the lobbying of the International Accounting Standards Committee on E32, comparability of financial statements: an extension of MacArthur to accounting member bodies
Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries
Firm characteristics and selection of international accounting software
The Reality of Implementing International Accounting Standard 36 “Impairment of Assets” in Jordanian Industrial Companies Shareholders ☆
The adoption of international accounting standards by small and closely held companies: evidence from Bahrain
A review and analysis of international accounting research in JIAAT: 2002–2010
The quest for international accounting harmonization: A review of the standard setting agendas of the IASC, US, UK, Canada, and Australia, 1973–1997
The use of International Accounting Standards terminology, a survey of IAS compliance disclosure
The perceived importance of international accounting topics in the Asia-Pacific Rim: A comparative study
International accounting research: An analysis of thirty-two years from the international journal of accounting
An empirical investigation of multinational firms' compliance with International Accounting Standards
Advancing the harmonisation of international accounting standards: Exploring an alternative path
International accounting harmonization and the major developed stock market countries: An empirical study
Factors influencing the extent of corporate compliance with International Accounting Standards: summary of a research monograph ☆
Use of combinatorial auctions in the railway industry: Can the “invisible hand” draw the railway timetable?
Waiting for the invisible hand: Novel products and the role of information in the modern market for food
When iron fist, visible hand, and invisible hand meet: Firm-level effects of varying institutional environments in China
Does International Accounting Network Membership Affect Audit Fees and Audit Quality? Evidence From China
Adequacy of audit committees: A study of deposit banks in Turkey
A review and analysis of Advances in International Accounting research
Real Earnings Management, Institutional Environment, and Future Operating Performance: An International Study
Defining and measuring innovation in all sectors of the economy
Environmentally sound resource valuation for a more sustainable international trade: Case of argentine maize
Accounting and finance in UK universities: Academic labour, shortages and strategies
Dynamics of international spillovers and interaction: Evidence from financial market stress and economic policy uncertainty
Unlocking the gates of paradise: General equilibrium effects of information exchange
Is crude oil price detrimental to domestic private investment for an emerging economy? The role of public sector investment and financial sector development in an era of globalization
Policy formation in the context of global governance: Rational, organizational, and political perspectives on policymaking in El Salvador