Search Results - "IFRS"

Assessing the economic impact of IFRS adoption on financial transparency and growth in the Arab Gulf countries

Morshed, Amer - In: Economies : open access journal 12 (2024) 8, pp. 1-16

This paper examines the impact of adopting IFRS on economic growth and further development in the Arab Gulf countries … question of how IFRS adoption affects financial transparency, regulatory frameworks, and economic stability in general in oil …-dependent economies. Using data from 2010 to 2020, the research uses regression models to test the influence of IFRS adoption on several …

Persistent link: https://www.econbiz.de/10015070908

The relationship between the accounting standards and the global financial crisis : empirical analysis of mergers and acquisitions in banking industry

Akgün, Ali İhsan - In: China Accounting and Finance Review 26 (2024) 3, pp. 308-332

Purpose The purpose of this study is to focus on, namely, the international financial reporting standards (IFRS) or …-way ANOVA and a two-sample t-test on a sample of banks that voluntarily adopted IFRS for M&As. Findings The find that IFRS … higher quality financial reporting under local GAAP or IFRS generally hold after controlling for various analyses and …

Persistent link: https://www.econbiz.de/10014636982

Accounting according to the Czech legislation or IFRS? : Czechia case study

Krajňák, Michal - In: Journal of business economics and management 25 (2024) 3, pp. 553-571

The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The preparation of financial statements only in accordance with...

Persistent link: https://www.econbiz.de/10015047700

Bank capital, earnings smoothing and provisioning practices in Nigeria : IFRS and risk evidence

Salami, Abdulai Agbaje; Uthman, Ahmad Bukola - In: Asian journal of economics and banking : AJEB 8 (2024) 2, pp. 267-293

IFRS, Nigerian DMBs' management of capital is identifiable with TLLP, while smoothing of earnings is peculiar to DLLP …. Additionally, evidence of the improvement in loan loss reporting quality expected during IFRS for riskier Nigerian DMBs, could not … management during IFRS by DMBs in solvency crisis against the only use of TLLP to manage capital found for the entire period …

Persistent link: https://www.econbiz.de/10015049385

Do industry-specific accounting standards matter for capital allocation decisions?

Fiechter, Peter; Landsman, Wayne R.; Peasnell, Ken V.; … - In: Journal of accounting and economics 77 (2024) 2/3, pp. 1-26

Persistent link: https://www.econbiz.de/10015049011

The impact of industry competition on the value relevance of goodwill impairments across different information environments

Alshehabi, Ahmad; Halabi, Hussein; Adwan, Sami; … - In: Journal of international accounting, auditing and taxation 56 (2024), pp. 1-16

Persistent link: https://www.econbiz.de/10015065925

The impact of ESG scores on the value relevance of fair value hierarchy of financial instruments : evidence from European Banks

Di Martino, G.; Miglietta, F.; Potì, V. - In: Research in international business and finance 71 (2024), pp. 1-17

Persistent link: https://www.econbiz.de/10015062566

Do key audit matters matter? : correspondence between auditor and management disclosures and the role of audit committees

Hosseinniakani, Mahmoud; Overland, Conny; Samani, Niuosha - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10015065820

Exploring publication trends in accounting information systems and identifying research positions in Indonesia : a bibliometric analysis

Anriva, Della Hilia; Hamidah - In: International journal of economics and business … 27 (2024) 5, pp. 29-44

Persistent link: https://www.econbiz.de/10015063307

Financial reporting timeliness and its determinants in UK charities

Mayapada, Arung Gihna; Biswas, Pallab Kumar; Roberts, Helen - In: Advances in accounting : a research annual 65 (2024), pp. 1-14

Persistent link: https://www.econbiz.de/10015061100