Search Results - "IFRS" - EconBiz

IFRS adoption, corporate governance and faithful representation of financial reporting quality in Nigeria's development banks

Ajibade, Ayodeji Temitope; Okutu, Nelson; Akande, Folorunsho - In: Cogent business & management 9 (2022) 1, pp. 1-13

International Financial Reporting Standards (IFRS) adoption and corporate governance on the faithful representation of the financial … IFRS adoption and Corporate governance significantly affect the faithful representation of financial reporting of Nigeria …'s Development Banks. The study concluded that IFRS adoption and corporate governance significantly affect the faithful …

Persistent link: https://www.econbiz.de/10014443650

Early compliance with IFRS 16, earnings management, and corruption : evidence from Southeast Asia

Fuad, Fuad; Juliarto, Agung; Prasetyo, Andrian Budi; … - In: Cogent business & management 9 (2022) 1, pp. 1-23

that IFRS implementation may provide less room for management to maximize their short-term gain by manipulating earnings … in high corruption culture imposing early implementation of IFRS 16 is significantly higher than firms in low corruption … institutional framework in ensuring IFRS's effective implementation. …

Persistent link: https://www.econbiz.de/10014443900

Improving the global comparability of IFRS-based financial reporting through global enforcement : a proposed organizational dynamic

Prather-Kinsey, Jenice; De Luca, Francesco; Phan, … - In: International journal of disclosure and governance 19 (2022) 3, pp. 330-351

Persistent link: https://www.econbiz.de/10013392223

What influences the implementation of IFRS for SMEs? : the Brazilian case

Gonçalves, Flauzeliton José Aparecido; Moura, André … - In: Accounting and finance 62 (2022) 2, pp. 2947-2992

Persistent link: https://www.econbiz.de/10013325752

Fixing diluted earnings per share : recognising the dilutive effects of employee stock options

Van Zyl, Warrick; Uliana, Enrico O. - In: Accounting and finance 62 (2022) 2, pp. 2993-3019

Persistent link: https://www.econbiz.de/10013325754

Ablösung des General Hedge Accountings nach IAS 39 durch IFRS 9 : Analyse und Beurteilung von Entscheidungsnützlichkeit im Fokus der Risikomanagementannäherung und Komplexitätsredu...

Pollmann, René - 2022

Persistent link: https://www.econbiz.de/10013362577

Die Rolle von Unternehmen im IFRS-Standardsetzungsprozess : Analyse anhand ausgewählter Regelungen zur Umsatzerfassung aus Mehrkomponentengeschäften nach IFRS 15

Jendreck, Annekatrin - 2022

Persistent link: https://www.econbiz.de/10012667001

Bilanzpolitische Einflussnahmemöglichkeiten bei der Bilanzierung von Finanzinstrumenten nach IFRS 9

Escher, Rafael - 2022 - 1. Auflage

Persistent link: https://www.econbiz.de/10013342901

Accounting as a means to legitimacy : the case of internally generated intangibles

Lundh, Simon; Seger, Karin; Frostenson, Magnus; Helin, Sven - In: Qualitative research in accounting & management 21 (2024) 2, pp. 77-104

Persistent link: https://www.econbiz.de/10014512540

CRR II and IFR : are changes noticeable for Italian banks and investment firms? ; some evidence from supervisory reporting data

Capone, Vincenzo; Arcuti, Simona; Ardini, Danilo; … - 2024

Persistent link: https://www.econbiz.de/10014634408

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