. First, the level of compliance with mandatory IFRS disclosures of Kuwait Stock Exchange (KSE) listed firms in 2010 is … Reporting Standards (IFRS) mandatory disclosures and the value relevance of accounting information to market participants. This … association is examined in the context of listed companies in the emerging economy of Kuwait – a jurisdiction with a history of …

Reduziert eine IFRS-Umstellung die Informationsdefizite der Fremdkapitalgeber und somit auch die Risikoprämie von … für Fremdfinanzierung. Folglich analysieren wir den Einfluss einer IFRS-Umstellung auf die Risikoprämie von Anleihen … Veränderung der Risikoprämie nach einer Umstellung auf IFRS um ca. 39% verringert. Allerdings tritt dieser Effekt mit einer …

The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more … shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS … adoption of IFRS increases the comparability of some prominent balance sheet line items across countries, it has no clear …

Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our … between intended and unintended consequences of mandatory IFRS adoption. Empirical research on the intended consequences … to address it. The literature investigating unintended consequences of mandatory IFRS adoption is still in its infancy …

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS …

companies in Turkey. Based on a sample of 168 companies we investigate the extent to which companies comply with IFRS disclosure …

Vorschein gebracht. Kritik wurde laut, dass die Basler Eigenkapitalvereinbarungen auf Basis der IFRS versagt haben. Die Fair … dieser Dissertation wird der Frage nachgegangen, ob der IFRS-Abschluss eine geeignete Grundlage zur Bankenregulierung sei …. Weiter geht es um die Gestaltungsmöglichkeiten in der IFRS und in der Basler Eigenkapitalvereinbarungen, welche dazu dienen …