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Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe

Devalle, Alain; Magarini, Riccardo; Onali, Enrico - Volkswirtschaftliche Fakultät, … - 2009

European listed companies are required to prepare their consolidated financial statements in accordance to IFRS since 1 …st January 2005. IFRS are supposed lead to better accounting quality and to a closer association between market-based and … of IFRS using a sample of 3,721 companies listed on five European stock exchanges: Frankfurt, Madrid, Paris, London and …

Persistent link: https://www.econbiz.de/10011111200

Fair Value Accounting in Banking – Issues in Convergence to IFRS

Swamy, Vighneswara; S, Vijayalakshmi - Volkswirtschaftliche Fakultät, … - 2012

announcement of the Indian version of IFRS i.e Ind AS by the regulators in India and its impact in relation to the contentious …

Persistent link: https://www.econbiz.de/10011259732

The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012

Whilst the impact of globalisation and harmonisation is currently being witnessed around the globe, and the need to embrace the adoption of International Financial Reporting Standards (IFRSs) is becoming increasingly evident, certain jurisdictions have been much quicker in their embrace,...

Persistent link: https://www.econbiz.de/10011111963

Fair value accounting in banking - Issues in convergence to IFRS

Swamy, Vighneswara - Volkswirtschaftliche Fakultät, … - 2010

announcement of the Indian version of IFRS i.e Ind AS by the regulators in India and its impact in relation to the contentious …

Persistent link: https://www.econbiz.de/10011114558

The need for global adoption and adaptation of International Financial Reporting Standards (IFRS): post Enron consequences and the restoration of confidence to capital markets foll...

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012

background culminating in the adoption of IFRS – as well as the need for the adoption of IFRS. It also highlights why the value … implementation of IFRS in these jurisdictions may be crucial in restoring investor confidence – particularly in the aftermath of …

Persistent link: https://www.econbiz.de/10011260479

The role of external auditors in corporate governance: agency problems and the management of risk

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2009

This paper not only recommends means whereby principal-agent problems could be addressed, but also considers various ways in which the external auditor and audit committees contribute as corporate governance tools. The impact of bank regulations on risk taking and the need for a consideration of...

Persistent link: https://www.econbiz.de/10011260501

What International Accounting Standards (IAS) bring about to the financial statements of Greek Listed Companies? The case of the Athens Stock Exchange

Bellas, Athanasios; Toudas, Kanellos; Papadatos, … - Volkswirtschaftliche Fakultät, … - 2007

The aim of the present study is to investigate the repercussions of the accounting changeover from the Greek Accounting Standards (GAS) to the International Accounting Standards (IAS) in relation to the published financial statements of Greek listed companies for the year 2004. The results show...

Persistent link: https://www.econbiz.de/10005836514

The Separate Valuation Relevance of Earnings, Book Value and their Components in Profit and Loss Making Firms: UK Evidence

Akbar, S - Volkswirtschaftliche Fakultät, … - 2007

This study examines the separate value relevance of earnings, book value and their components in profit and loss-making firms. The investigation take place in a context that both profit and loss-making firms have different features that might affect conclusions concerning the value relevance of...

Persistent link: https://www.econbiz.de/10005789857

La nécessité d'une adoption (et l'adaptation) mondiale des IFRS (des normes internationales d'information financière): conséquences post-Enron et la restauration de la confiance au...

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012

Persistent link: https://www.econbiz.de/10011258018

Veryfication of the disclosure lemma for Polish broker-dealer market

Staszkiewicz, Piotr W. - Volkswirtschaftliche Fakultät, … - 2012

The paper presents the approach for the verification of the lemma used for the model for reputation risk for subsidiaries of non-public group with reciprocal shareholding as proposed by the author in priory works. For all entities with the absolute value of the reputation risk greater than the...

Persistent link: https://www.econbiz.de/10011260535