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Original Articles

The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in Poland

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Pages 67-78 | Published online: 13 Aug 2007

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Nadia Albu, Cătălin N. Albu & Sidney J. Gray. (2020) Institutional factors and the impact of international financial reporting standards: the Central and Eastern European experience. Accounting Forum 44:3, pages 184-214.
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Karol Marek Klimczak & Joanna Krasodomska. (2017) The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Poland. Accounting in Europe 14:1-2, pages 158-163.
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Alexandra Fontes, Lúcia Lima Rodrigues & Russell Craig. (2016) A theoretical model of stakeholder perceptions of a new financial reporting system. Accounting Forum 40:4, pages 300-315.
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Justyna Fijałkowska, Dominika Hadro, Enrico Supino & Karol M. Klimczak. (2023) Intelligibility of communication with stakeholders after accounting system change: an exploratory data analysis of Italian universities. Meditari Accountancy Research.
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Maria Rykaczewski, Maya Thevenot & Maria Vulcheva. (2022) International Accounting and Auditing Standards Adoption in the Eastern European Countries of the European Union: Review of Regulations and Literature. Journal of International Accounting Research 21:2, pages 151-177.
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Xiaojiao (Jo) Wang. (2018) Compliance Over Time by Australian Firms with IFRS Disclosure Requirements. Australian Accounting Review 29:4, pages 679-691.
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David Procházka. (2017) Specifics of IFRS Adoption by Central and Eastern European Countries: Evidence from Research. Scientific Annals of Economics and Business 64:1, pages 59-81.
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Tereza Gluzová. (2016) Disclosure of Subsidiaries with Non-controlling Interest in Accordance with IFRS 12: Case of Materiality. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 64:1, pages 275-281.
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Anthony Wall & Ciaran Connolly. (2016) Implementing IFRSs in the UK devolved administrations. Accounting, Auditing & Accountability Journal 29:2, pages 198-225.
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J. O. Odia. 2016. Economics and Political Implications of International Financial Reporting Standards. Economics and Political Implications of International Financial Reporting Standards 319 341 .
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Anna Szychta & Przemysław Kabalski. 2016. IFRS in a Global World. IFRS in a Global World 373 391 .
Philip Brown & Ann Tarca. (2012) Ten Years of IFRS: Practitioners’ Comments and Suggestions for Research. Australian Accounting Review 22:4, pages 319-330.
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Marta Silva Guerreiro, Lúcia Lima Rodrigues & Russell Craig. (2012) Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal. Journal of International Accounting, Auditing and Taxation 21:2, pages 169-184.
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Irina-Doina Păşcan & Mioara Ţurcaş. (2012) Measuring the Impact of First-Time Adoption of International Financial Reporting Standards on the Performance of Romanian Listed Entities. Procedia Economics and Finance 3, pages 211-216.
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Darek KlonowskiDarek Klonowski. 2011. Private Equity in Poland. Private Equity in Poland 31 53 .
Andrea Melis & Silvia Carta. (2009) Does accounting regulation enhance corporate governance? Evidence from the disclosure of share-based remuneration. Journal of Management & Governance 14:4, pages 435-446.
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Dorota Dobija & Karol Marek Klimczak. (2010) Development of accounting in Poland: Market efficiency and the value relevance of reported earnings. The International Journal of Accounting 45:3, pages 356-374.
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Raquel Pérez Estébanez, Elena Urquía Grande & Clara Muñoz Colomina. (2010) Information technology implementation: evidence in Spanish SMEs. International Journal of Accounting & Information Management 18:1, pages 39-57.
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Ann Tarca. (2012) The Case for Global Accounting Standards: Arguments and Evidence. SSRN Electronic Journal.
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Szilveszter Fekete, Dan Cuzdriorean, Lucia Sucala & Dumitru Matis. (2009) An Attempt at Measuring the Fiscal Influence Over Accounting of Romanian Listed Companies. SSRN Electronic Journal.
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