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In search of the invisible user of financial statements and his information needs. The (non)sense of different standards for listed and non-listed companies
Cole, Vicky; Branson, Joël; Breesch, Diane - In: International Journal of Accounting, Auditing and … 8 (2012) 1, pp. 1-23
In more than 100 countries, listed companies prepare their financial statements using IFRS. For non-listed companies …
Persistent link: https://www.econbiz.de/10011150711
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The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France
Bessieux-Ollier, Corinne; Chavent, Marie; Kuentz, Vanessa; … - In: International Journal of Accounting, Auditing and … 8 (2012) 1, pp. 91-113
This paper examines the effects of mandatory adoption of IFRS on intangibles in the French environment where firms were … Nobes (2006), arguing that pre-IFRS accounting treatments could survive under IFRS, is thus confirmed. …
Persistent link: https://www.econbiz.de/10010670415
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Tax management and IFRS financial reporting synergies
Doukakis, Leonidas; Siougle, Georgia; Vrentzou, Eleni - In: International Journal of Accounting, Auditing and … 8 (2012) 3, pp. 223-238
This paper investigates whether taxes presented according to the IFRS financial statements convey value relevant … information. We ask the following questions: do taxes derived from published IFRS financial statements convey information on tax … planning policies and thus be used to predict future taxation? Are the IFRS deferred taxation treatments used as vehicles for …
Persistent link: https://www.econbiz.de/10010670424
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The influence of firm characteristics on disclosure of financial ratios in annual reports of Turkish firms listed in the Istanbul Stock Exchange
Uyar, Ali; Kılıç, Merve - In: International Journal of Accounting, Auditing and … 8 (2012) 2, pp. 137-156
This study extends prior research by investigating the influence of firm characteristics on voluntary disclosure of financial ratios in the annual reports of Turkish listed companies. The sample consists of industrial firms listed in the Istanbul Stock Exchange (ISE). The firms' annual reports...
Persistent link: https://www.econbiz.de/10011145355
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Explaining Management Accounting Change: evidence from Finland
Laitinen, Erkki K. - In: International Journal of Accounting, Auditing and … 3 (2006) 2, pp. 252-281
This research explores Management Accounting Change (MAC) in Finland based on a survey of 145 firms. MAC is measured in 15 management accounting practices. Four categories of factors are used to explain MAC. Organisational factors include variables on status, organisation, strategy, products,...
Persistent link: https://www.econbiz.de/10005754537
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Characterising the financial situation of Canadian manufacturing SMEs: a confirmatory approach
Raymond, Louis; St-Pierre, Josee - In: International Journal of Accounting, Auditing and … 4 (2007) 1, pp. 31-56
The objective of the present empirical study is to show, through a confirmatory factor analytic approach, that it is possible to obtain a complete, yet parsimonious, financial characterisation of a manufacturing SME through a limited number of essential indicators. An a priori classification...
Persistent link: https://www.econbiz.de/10005754587
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Explaining Management Accounting Change: evidence from Finland
Laitinen, Erkki K. - In: International Journal of Accounting, Auditing and … 3 (2006) 2, pp. 252-281
This research explores Management Accounting Change (MAC) in Finland based on a survey of 145 firms. MAC is measured in 15 management accounting practices. Four categories of factors are used to explain MAC. Organisational factors include variables on status, organisation, strategy, products,...
Persistent link: https://www.econbiz.de/10008538698
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Characterising the financial situation of Canadian manufacturing SMEs: a confirmatory approach
Raymond, Louis; St-Pierre, Josee - In: International Journal of Accounting, Auditing and … 4 (2007) 1, pp. 31-56
The objective of the present empirical study is to show, through a confirmatory factor analytic approach, that it is possible to obtain a complete, yet parsimonious, financial characterisation of a manufacturing SME through a limited number of essential indicators. An a priori classification...
Persistent link: https://www.econbiz.de/10008538776
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The financial distress of public sector entities. Evidence from Italian public universities
Bisogno, Marco; Citro, Francesca; Tommasetti, Aurelio - In: International Journal of Accounting, Auditing and … 10 (2014) 2, pp. 203-227
The paper investigates the financial condition of Italian universities, focusing on cash- and budget-level solvency as well as service-level solvency. Our model includes structural factors (which refer to both size and quality in structures), organisational factors (which refer to the...
Persistent link: https://www.econbiz.de/10010756281
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The transition to international financial reporting standards in Spain: relevance and timeliness of adjustments
Garrido-Miralles, Pascual; Vázquez-Veira, Pablo J. - In: International Journal of Accounting, Auditing and … 7 (2011) 4, pp. 287-302
statements under International Financial Reporting Standards (IFRS). Those groups that adopted IFRS in 2005 were required to … Spanish firms applying IFRS for the first time. This study focuses on the value relevance and timeliness of the mandatory IFRS …
Persistent link: https://www.econbiz.de/10009352527