The effect of IFRS on the financial ratios: Evidence from banking sector in the emerging economy by Ayalew Ali Abebe

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Perspektif fraud diamond theory dalam menjelaskan earnings management non-gaap pada perusahaan terpublikasi di Indonesia by Bese Nur Amaliah, Yeni Januarsi, Ewing Yufisa Ibrani

Subjects: “…non-GAAP earnings management…”
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Associação entre o gerenciamento de resultados e medidas não GAAP by Gleison de Abreu Pontes, Sirlei Lemes, Jéssica Rayse de Melo Silva, Patrícia Souza Costa

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A Critical Review of US GAAP And IFRS: Future Research Directions by Fred Konneh Songa Monson, Mohamed Sao Kawa

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IMPROVEMENT OF FEATURES OF ACCOUNTING AND DISPOSAL OF FIXED ASSETS OBJECTS by Yu. V. Kiseleva, T. M. Rogulenko

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METHODOLOGICAL ASPECTS OF CONTENT ANALYSIS OF CONVERGENCE BETWEEN UKRAINIAN GAAP AND INTERNATIONAL FINANCIAL REPORTING STANDARDS by R. Kuzina

Subjects: “…Ukrainian GAAP…”
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Theoretical Aspects of Hedge Accounting in Non-Financial Institutions: Problematic Field and Potential Effects by P. I. Pan’kov

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HOW APPRAISERS DEVELOP FAIR VALUE by MIROSLAV ŠKODA

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Association between earnings management and non-GAAP measures by Gleison de Abreu Pontes, Sirlei Lemes, Jéssica Rayse de Melo Silva, Patrícia de Souza Costa

Subjects: “…Canonical correlation; EBITDA; Adjusted EBITDA; Earnings management; Non-GAAP measures; Earnings quality.…”
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A Defense on Accounting Discretion: An Empirical Inquiry based on Users’ Awareness by Afaf M. Alharbi*, Macc, Khalid Rasheed Al-Adeem

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IMPROVING FINANCIAL ANALYSIS OF ORGANIZATIONS IN ORDER TO PREVENT THEIR INSOLVENCY by V. N. Alferov, E. A. Seredyuk

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