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The impact of IFRS on the value relevance of accounting data of banks listed on the Warsaw Stock Exchange
Bolibok, Piotr - In: Copernican Journal of Finance & Accounting : CJF&A 3 (2014) 1, pp. 33-43
Persistent link: https://www.econbiz.de/10012250356
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The impact of accounting harmonization on financial statements quality in Serbia
Anđelković, Danijela; Anđelković, Danijela - In: Economic analysis : EA 52 (2019) 1, pp. 128-137
Persistent link: https://www.econbiz.de/10012061671
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Disclosure of risk information in the European banking sector
Klepczarek, Emilia - 2015
The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...
Persistent link: https://www.econbiz.de/10012010950
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"Big 4" influence on audit market
Tache, Marta - In: Central European economic journal 7 (2020) 54, pp. 143-156
International Financial Reporting Standards (IFRS) became mandatory on the audit market. Thus, after thorough research of the … specialised studies, the impact of the financial reporting based on IFRS is analysed, while considering that Big 4 companies have …
Persistent link: https://www.econbiz.de/10012435390
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The impact of the adoption of international financial reporting standards on foreign direct investment in Africa
Omotoso, Matthew Olubayo; Schutte, Daniel Petrus; … - In: African finance journal 22 (2020) 1, pp. 21-49
Persistent link: https://www.econbiz.de/10012316629
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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
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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 …
Persistent link: https://www.econbiz.de/10013368400
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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
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Political and economic aspects of Brexit impact on accounting legislation in the UK : new directions in standards (GAAP UK and IFRS)
Shkulipa, Liudmyla - In: Danube : law and economics review 14 (2023) 1, pp. 1-25
, identify and forecast - whether andwhat - the new directions for the development of IFRS and GAAP UK after Brexit. Theresearch … sovereignty with IFRS, taking into account the requirements of theEU - is being successfully implemented. So, the direction of the …
Persistent link: https://www.econbiz.de/10014293305
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Value relevance and changes in accounting standards : a review of the IFRS adoption literature
Imhanzenobe, Japhet Osazefua - In: Cogent business & management 9 (2022) 1, pp. 1-13
(IFRS). Most pioneer studies on value relevance and changes in accounting standards discovered a decline in the value … relevance of financial statements in the US while most of the reviewed studies that address IFRS specifically discovered an … increase in value relevance in the respective markets after adoption of IFRS. A few studies also reported a lack in improvement …
Persistent link: https://www.econbiz.de/10014420511