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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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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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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/10012232301
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International standards for financial reporting : harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240
financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …
Persistent link: https://www.econbiz.de/10011456356
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Disclosure of risk information in the European banking sector
Klepczarek, Emilia - Instytut Badañ Gospodarczych (IBG) - 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/10011271769
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The impact of accounting standards utilisation on internal credit rating
Dlasková, Gabriela; Budinský, Petr - In: European research studies 21 (2018) 2, pp. 564-574
Persistent link: https://www.econbiz.de/10012220251
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Résultat et performance financière en normes IFRS : quel est le contenu informatif du comprehensive income ?.
Ramond, Olivier; Casta, Jean-François; Batsch, Laurent - Université Paris-Dauphine - 2007
'information édictés par l'IASB. À partir d'un échantillon d'entreprises françaises et britanniques cotées, observées sur la période pré-IFRS … (1992-2004) et post-IFRS (2005), nous examinons la value-relevance et l'utilité informationnelle de trois mesures de … informational criteria. Using a dataset made of French and UK listed companies over the pre-(1993-2004) and post-(2005) IFRS …
Persistent link: https://www.econbiz.de/10008532513
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What kind of accounting standards should the IASB write?
Tokar, Mary - In: Journal of accounting & management information systems … 14 (2015) 3, pp. 439-452
This paper focuses on a long-standing challenge for standard setters: what kind of standards should they write? How specific and prescriptive should standards be? How should cost considerations influence requirements? How should standard setters balance comparability with effective communication...
Persistent link: https://www.econbiz.de/10011515965
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The Stady of Corporate Governance in Romania
Sergiu, Sarchizian - In: Ovidius University Annals, Economic Sciences Series XI (2011) 2, pp. 1156-1159
Before 1990, Romania has a large number of public enterprises. After this year, the privatization of this enterprises was inevitable.
Persistent link: https://www.econbiz.de/10010632004
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IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
Henselmann, Klaus; Klein, Martin; Wiese, Maren - 2010
The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …
Persistent link: https://www.econbiz.de/10010300366