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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

Accounting reform and value relevance of financial reporting from non-financial listed firms on the Vietnam stock market

Huu Anh Nguyen; Dang Giang Tra Thi - In: Cogent business & management 10 (2023) 2, pp. 1-23

The research questions that are solved in this paper are as follows: (1) how the value relevance of accounting information evolved from a developing country perspective and (2) how the accounting reform impacts on value relevance. This study aims to assess the value relevance of accounting...

Persistent link: https://www.econbiz.de/10014504721

The relationship of internal auditors' characteristics with external auditors' reliance and its impact on audit efficiency : empirical evidence from Indonesian government institutions

Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent business & management 10 (2023) 1, pp. 1-17

Previous studies have separately investigated the relationship between the internal auditors' characteristics, the level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make decisions to rely on internal audit work, which has an...

Persistent link: https://www.econbiz.de/10014470015

IFRS adoption and real earnings management in Bangladesh : the role of board characteristics

Hasan, Mohammad Tariq; Hossain, Md. Kaium; Rekabder, … - In: Cogent business & management 9 (2022) 1, pp. 1-20

The adoption of the international financial reporting standard (IFRS) has become an important research topic and …'s one of the very few efforts to examine the relationship between IFRS adoption and real earnings management (REM) with the … periods as pre (2004-06) and post (2013/14-15/16) adoption of IFRS. The underpinning theory of the study is agency theory …

Persistent link: https://www.econbiz.de/10014434955

The moderating role of environmental factors between institutional isomorphic pressures and the adoption of IFRS for SMEs : application of SEM

Muda, Paul; Tornyeva, Kingsley; MacCarthy, John - In: Cogent business & management 11 (2024) 1, pp. 1-24

The purpose of the study was to assess the effect of institutional isomorphic pressures on the adoption of IFRS for … IFRS for SMEs positively in Ghana. However, normative isomorphic pressure has no significant effect on the adoption of IFRS … relationship between normative isomorphic pressure and the adoption of IFRS for SMEs. The study recommends that the government …

Persistent link: https://www.econbiz.de/10014527094

IFRS adoption and foreign direct investment in Sub-Saharan African countries : does the levels of Adoption Matter?

Fisseha, Fentaw Leykun - In: Cogent business & management 10 (2023) 1, pp. 1-16

This study makes an effort to determine how international financial reporting standards (IFRS) adoption levels affect … insignificant, the sign is negative for full IFRS adoption. However, a statistically significant and positive effect of the … interaction between institutional attributes and full IFRS adoption has been discovered. Among other factors controlled, the most …

Persistent link: https://www.econbiz.de/10014466917

Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms

Odoemelam, Ndubuisi; Okafor, Regina G.; Ofoegbu, N. Grace - In: Cogent business & management 6 (2019), pp. 1-22

In this study, we examine the effect of IFRS adoption on the earnings value relevance of quoted Nigerian firms. Using a … sample of 101 firms (1212 firms-year observation) that are quoted on or before 2006, and have adopted IFRS from 2006 to 2017 …, equal to the product of earnings per share (EPS) and IFRS dummy variable, into the basic Ohlson model. The paper uses the …

Persistent link: https://www.econbiz.de/10012115339

Review of IFRS consequences in Europe : an enforcement perspective

Cualain, Geraroid O; Tawiah, Vincent - In: Cogent business & management 10 (2023) 1, pp. 1-19

Standards (IFRS) adoption in Europe with a specific focus on different enforcement environments. Following prior studies, we … critical review indicates that the consequences of IFRS adoption depend on the country's enforcement environment. If a country … has strong enforcement, then the consequences of IFRS adoption are more pronounced for both positive and negative …

Persistent link: https://www.econbiz.de/10014457511

Institutional investor heterogeneity and analyst recommendation : Malaysian evidence

Qasem, Ameen; Norhani Aripin; Wan Nordin Wan-Hussin; … - In: Cogent business & management 8 (2021) 1, pp. 1-27

This study investigates the association between institutional investors’ ownership and sell-side analysts’ stock recommendations in the context of the heterogeneous nature of institutional investors. Based on a sample of 281 Malaysian public listed companies over the period 2008-2013 (732...

Persistent link: https://www.econbiz.de/10012659757

R&D spending, competitive advantage, and firm performance in Thailand

Krittiga Insee; Muttanachai Suttipun - In: Cogent business & management 10 (2023) 2, pp. 1-17

The study aims to examine the relationship between R&D spending and firm performance and to test for the mediator effect of competitive advantage on the relationship between R&D spending and firm performance of private firms in Thailand. By collecting data from the sample with a questionnaire...

Persistent link: https://www.econbiz.de/10014503345