Search Results - subject:"International financial reporting standards"

Review of IFRS consequences in Europe : an enforcement perspective

Cualain, Geraroid O; Tawiah, Vincent Konadu - In: Cogent business & management 10 (2023) 1, pp. 1-19

The purpose of this paper is to review existing literature on the consequences of International Financial Reporting … Standards (IFRS) adoption in Europe with a specific focus on different enforcement environments. Following prior studies, we …

Persistent link: https://www.econbiz.de/10014457511

The determinants and effects of the early adoption of IFRS 15 : evidence from a developing country

Aladwey, Laila; Diab, Ahmed - In: Cogent business & management 10 (2023) 1, pp. 1-22

Our study examines the determinants (especially governance and board characteristics) of the early adoption of the International Financial Reporting Standard 15 (IFRS 15) in a developing market-namely, the Egyptian Stock Exchange. Further, our study examines the difference in IFRS 15ʹs effects...

Persistent link: https://www.econbiz.de/10014460733

IFRS adoption, stock price synchronicity and firm-specific information in Indonesia stock market

Dwi Astuti Rosmianingrum; Nor Farizal Mohammed; … - In: Cogent business & management 10 (2023) 1, pp. 1-17

This is the first study to explore the impact of Indonesia's adoption of International Financial Reporting Standards …

Persistent link: https://www.econbiz.de/10014461552

Family identification and earnings management in listed firms

Poretti, Cédric; Jérôme, Tiphaine; Brousseau, Carl - In: Accounting in Europe 20 (2023) 3, pp. 339-369

Persistent link: https://www.econbiz.de/10014438678

International accounting convergence and divergence : towards a framework for understanding de jure adoption of ifrs

Bengtsson, Maria; Argento, Daniela - In: Accounting in Europe 20 (2023) 3, pp. 370-392

Persistent link: https://www.econbiz.de/10014438679

Developing a space economy thematic account for Europe

Europäische Kommission / Statistisches Amt - 2023 - 2023 edition

Persistent link: https://www.econbiz.de/10014441940

Does hedge accounting complexity influence the effectiveness of firms' hedging activities?

Ali, Waqar; Bens, Daniel A.; Cassar, Gavin - 2023

Persistent link: https://www.econbiz.de/10014419397

Evidence on IFRS 9 implementation from a sample of Italian banks and other financial intermediaries

Giovannini, Francesco; Schifino, Antonio - 2023

Persistent link: https://www.econbiz.de/10014391302

How do bank managers forecast the future in the shadow of the past? : an examination of expected credit losses under IFRS 9

Du, Ning; Allini, Alessandra; Maffei, Marco - In: Accounting and business research 53 (2023) 6, pp. 699-722

Persistent link: https://www.econbiz.de/10014391343

Management's discretionary assessments of goodwill impairments : evidence from STOXX Europe 600

Kjærland, Frode; Forbord, Kristian; Oust, Are; … - In: International Journal of Financial Studies : open … 11 (2023) 2, pp. 1-26

. In the current International Financial Reporting Standards (IFRS) regulations, the goodwill impairment test is based on …

Persistent link: https://www.econbiz.de/10014391573