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Costs‐benefits of adoption of IFRSs in countries with different harmonization histories
Taylor, Dennis W. - In: Asian Review of Accounting 17 (2009) 1, pp. 40-58
Kong and Singapore). These countries had different approaches to harmonization leading up to IFRS adoption. Design … companies in Hong Kong and, in turn, Singapore. But, in each of the three countries, financial statements prepared under IFRSs …‐importing‐of International Accounting Standards strategy in Hong Kong and Singapore. Originality/value – The evidence enables a retrospective …
Persistent link: https://www.econbiz.de/10014675816
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The international handbook on financial reform
Hall, Maximilian (contributor) - 2003
reforms in Singapore -- 10. Financial reform in Thailand -- 11. Financial reform in the UK -- 12. Financial sector reform in …
Persistent link: https://www.econbiz.de/10012420082
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The Future of Public Housing : Ongoing Trends in the East and the West
Chen, Jie - 2013
Public housing was once an important strand in western housing policies, but is seldom seen as a mainstream policy instrument for the future. In contrast, in many East Asian countries large public housing programs are underway. Behind these generalizations, there are exceptions, too. By...
Persistent link: https://www.econbiz.de/10014017348
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Lessons learned from a comparative examination of global civil justice reforms
Ali, Shahla; Lee, Felicia - In: International Journal of Law and Management 53 (2011) 4, pp. 262-280
including Singapore, Malaysia, Hong Kong, the UK and Canada on the resolution of civil and commercial disputes. Design …
Persistent link: https://www.econbiz.de/10014781635
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Interest rate risk and time‐varying excess returns for Asian property stocks
Hiang Liow, Kim; Huang, Qiong - In: Journal of Property Investment & Finance 24 (2006) 3, pp. 188-210
Purpose – Aims to investigate whether the level and volatility of interest rates affect the excess returns of major Asian listed property markets within a time‐varying risk framework. Design/methodology/approach – A three‐factor model is employed with excess return volatility, interest...
Persistent link: https://www.econbiz.de/10014898130
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Time‐varying correlations between stock and direct real estate returns
Foo Sing, Tien; Yao Tan, Zhuang - In: Journal of Property Investment & Finance 31 (2013) 2, pp. 179-195
, Ireland, Australia, Hong Kong and Singapore. Findings – The empirical results show significant time‐varying effects in the … markets in Singapore and Hong Kong in the post‐1977 Asian Financial crisis periods and in the post‐2007 US Sub‐prime crisis …
Persistent link: https://www.econbiz.de/10014898361
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Costing in the early industrial revolution : gradual change of cost calculations at US cloth mills in the 1820s
Gervais, Pierre; Quinn, Martin - In: Accounting history review 26 (2016) 3, pp. 191-217
Persistent link: https://www.econbiz.de/10011666268
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British cost accounting 1887-1952 : contemporary essays from the accounting literature
Anderson, Malcolm (contributor); Boyns, Trevor (contributor) - 2014
1. "Trading and profit and loss account," / Arthur H. Gibson -- 2. "Shipbuilders' accounts," / T.H. Warwick -- 3. "Engineering costs book-keeping," -- 4. "Notes on cost records : a neglected branch of accountancy," / John Mann -- 5. "Manufacturing costs," / Thomas Plumpton -- 6. "Manufacturing...
Persistent link: https://www.econbiz.de/10014498865
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Influence of a mandatory IFRS adoption on accounting practice
Bayerlein, Leopold; Al Farooque, Omar - In: Asian Review of Accounting 20 (2012) 2, pp. 93-118
Purpose – The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore, it aims to address methodological shortcomings in...
Persistent link: https://www.econbiz.de/10014675864
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Influence of a mandatory IFRS adoption on accounting practice: Evidence from Australia, Hong Kong and the United Kingdom
Bayerlein, Leopold; Farooque, Omar Al - In: Asian Review of Accounting 20 (2012) July, pp. 93-118
Purpose – The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore, it aims to address methodological shortcomings in...
Persistent link: https://www.econbiz.de/10010592173