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Analysis of the impact of first-time mandatory IFRS adoption on financial statements : the case study of the listed hotels in Turkey
Dalcı, İlhan; Özyapıcı, Hasan - In: Journal of accounting & management information systems … 16 (2017) 1, pp. 5-29
This study aims to explore the impact of first-time IFRS adoption on the selected financial ratios of the hotels listed … signed-rank test and paired-samples t-test have been applied to test the impact of IFRS adoption. The results show that the … transition to IFRS does not influence the financial ratios of listed hotels in Turkey. Accordingly, it sheds light into whether …
Persistent link: https://www.econbiz.de/10011636527
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Analisis financiero y control (slides)
Velez-Pareja, Ignacio - MASTER CONSULTORES - 2009
Estas son slides de notas de clase (en .pdf) del tema Analisis Financiero y control que se encuentra ya en SSRN. En estos slides se explica detalladamente los diferentes ratios financieros usados frecuentemete en administracion financiera. Introducimos algunos ejemplos y los slides sirven para...
Persistent link: https://www.econbiz.de/10010763020
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Financial ratio analysis
Pareja, Ignacio Velez - MASTER CONSULTORES - 2010
This is a course material (slides in pdf format) for the chapter Financial Analysis and Control Financial Ratio Analysis already in SSRN. In these slides I present a detailed explanation of different financial ratios commonly used in financial management. We introduce some examples in the slides...
Persistent link: https://www.econbiz.de/10010763039
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Analysis of Financial Structure of the Serbian Banking Sector: Impact of the Financial Crisis
Popovčić-Avrić, Snezana; Mizdraković, Vule; … - In: Journal of Central Banking Theory and Practice 2 (2013) 1, pp. 81-92
In this paper, we will analyse financial structure of the banking sector in the Republic of Serbia and based on it conclude whether the financial crisis had an effect on it. The financial sector and banks especially got affected by the recent financial crisis. There are a considerable number of...
Persistent link: https://www.econbiz.de/10010687469
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Analysis of Financial Structure of the Serbian Banking Sector: Impact of the Financial Crisis
Popovčić-Avrić, Snezana; Mizdraković, Vule; … - In: Journal of Central Banking Theory and Practice 2 (2013) 2, pp. 81-92
In this paper, we will analyse financial structure of the banking sector in the Republic of Serbia and based on it conclude whether the financial crisis had an effect on it. The financial sector and banks especially got affected by the recent financial crisis. There are a considerable number of...
Persistent link: https://www.econbiz.de/10010718706
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Financial ratios as performance measure : a comparison of IFRS and Nigerian GAAP
Abdul-Baki, Zayyad; Uthman, Ahmad Bukola; Sanni, Mubaraq - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 82-97
This study examines the effect of IFRS adoption on the performance evaluation of a case firm using some financial … were computed from IFRS based financial statements and Nigerian GAAP based financial statements. A One-Sample Kolmogorov …. It was concluded that the disclosure of IFRS compliant set of financial statements was not attributable to higher …
Persistent link: https://www.econbiz.de/10010395935
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Differences between new IFRS and US GAAP lease standards and their effects on publicly listed companies
Winiarska, Karolina - In: Financial internet quarterly 16 (2020) 2, pp. 14-23
solutions. Despite the joint effort, there are some discrepancies between promulgated IFRS 16 and ASC 842. In the article they …
Persistent link: https://www.econbiz.de/10012284876
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Financial Ratios as Performance Measure: A Comparison of IFRS and Nigerian GAAP
Abdul-Baki, Zayyad; Uthman, Ahmad Bukola; Sanni, Mubaraq - In: Journal of Accounting and Management Information Systems 13 (2014) 1, pp. 82-97
This study examines the effect of IFRS adoption on the performance evaluation of a case firm using some financial … were computed from IFRS based financial statements and Nigerian GAAP based financial statements. A One-Sample Kolmogorov …. It was concluded that the disclosure of IFRS compliant set of financial statements was not attributable to higher …
Persistent link: https://www.econbiz.de/10010839690
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Derivative Use by Romanian Banks After the EU Adhesion: A Financial Reporting Perspective
Huian, Maria Carmen; Apostol, Ciprian - In: CES Working Papers 6 (2014) 2, pp. 74-84
exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards … IFRS rules but provide little additional information beyond the minimum requirements which enables ambiguities and …
Persistent link: https://www.econbiz.de/10012017136
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Die Leistungsfähigkeit des handelsrechtlichen Jahresabschlusses und des IFRS-Jahresabschlusses deutscher Erstversicherungsunternehmen: eine kritische Analyse aus der Sicht von Eige...
Bacher, David F. - 2008
IFRS-Rechnungslegung abgelöst werden sollte. Des Weiteren wurde diskutiert wie das von Versicherungsunternehmen … anzuwendende IFRS-Normengefüge ausgestaltet sein sollte. Vor dem Hintergrund dieser beiden Kontroversen werden in der vorliegenden … Arbeit der handelsrechtliche Jahresabschluss, der auf Basis des zum 31. Dezember 2005 anzuwendenden IFRS …
Persistent link: https://www.econbiz.de/10009451183