Search Results - subject:"accounting standards"

A study of impact of IFRS convergence in India on debt-equity components of financial statements

Jain, Saumya; Gupta, Chandra P. - In: Global business review 24 (2023) 5, pp. 933-952

Persistent link: https://www.econbiz.de/10014432467

The accounting treatment of expected credit losses by South African banks during COVID-19

Nkomombini, Vumani; Oellrich, Karl; Kilbourn, James; … - In: Journal of economic and financial sciences : JEF 16 (2023) 1, pp. 1-9

Persistent link: https://www.econbiz.de/10013531916

Unshackling Accountants

Myddelton, D. R. - 2023

arguments for and against detailed accounting standards. Myddelton concludes that, while there may be a case for the accounting … practice is imposed by regulation and accounting standards …

Persistent link: https://www.econbiz.de/10014257718

Are We Moving Towards Principles-Based Accounting Standards : Evidence from Four East Asian Countries

Fatima, Eliza; Siregar, Sylvia; Wardhani, Ratna; … - 2023

The objective of this study is to examine the level of rules-based characteristics in the national accounting standards … in the periods prior to and after the IFRS convergence and determine whether national accounting standards are moving …-based standard, we predict that national accounting standards of adopting countries are also moving towards relatively more …

Persistent link: https://www.econbiz.de/10014257922

Non-IFRS earnings reporting in highlights of annual reports : evidence from Australia

Zhao, Chang - 2023

Persistent link: https://www.econbiz.de/10014293064

Need for Harmonization of International Accounting Standards

Mohamed, Sa'eed Hassan - 2023

process of increasing the level of agreement between accounting standards. This study seeks to describe the necessity for and …

Persistent link: https://www.econbiz.de/10014265320

Financial accounting for deferred taxes : a systematic review of empirical evidence

Görlitz, Anna; Dobler, Michael - In: Management review quarterly 73 (2023) 1, pp. 113-165

Persistent link: https://www.econbiz.de/10014227405

Does every accounting issue need a solution?

Hombach, Katharina; Sellhorn, Thorsten - In: Accounting and business research 52 (2022) 5, pp. 540-561

Persistent link: https://www.econbiz.de/10013362779

The effects of new accounting standards on firm value : the K-IFRS 1116 Lease

Chung, Hae Jin - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-14

We examine how the implementation of the K-IFRS No.1116 Lease affects firm value. This new accounting standard mandates capitalization of all leases, resulting in changes in the key accounting leverage ratios and rates of return. The contracting costs hypothesis suggests that changes in...

Persistent link: https://www.econbiz.de/10013368400

International determinants of comprehensive income reporting by groups : an analytical and comparative study of Poland and Germany

Kwaśny, Jakub; Sajnóg, Artur - In: Comparative economic research : Central and Eastern Europe 25 (2022) 2, pp. 163-185

The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the...

Persistent link: https://www.econbiz.de/10013334995