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The usefulness of accounting information on financial instruments to investors assessing non-financial companies : an empirical analysis on the Bucharest Stock Exchange

Huian, Maria Carmen - In: Journal of accounting & management information systems … 14 (2015) 4, pp. 748-769

The aim of this paper is to study the value relevance of IFRS-based accounting information regarding financial …

Persistent link: https://www.econbiz.de/10011516431

Implications of operational risk practices applied in the banking sector on the information systems area

Năstase, Pavel; Unichaşu, Simona Felicia - In: Journal of accounting & management information systems … 12 (2013) 1, pp. 101-117

In financial services organizations, the degree of automation is usually high, while the human intervention low. Banks depend on information technology and information management, complex infrastructure and applications, thus controls are required to support the business processes. Furthermore,...

Persistent link: https://www.econbiz.de/10010252309

The impact of liquidity risk on bank profitability : some empirical evidence from the European banks following the introduction of Basel III regulations

Golubeva, Olga; Duljic, Michel; Keminen, Ripsa - In: Journal of accounting & management information systems … 18 (2019) 4, pp. 455-485

Persistent link: https://www.econbiz.de/10012139249

Towards an investigation of credit risk determinants in Eurozone countries

Makri, Vasiliki - In: Journal of accounting & management information systems … 15 (2016) 1, pp. 27-57

The main objective of this article is to define which macroeconomic and accounting factors determine loan quality, hence credit risk, in Eurozone. Non Performing Loans, Loan Loss Provisions and Loan Loss Reserves are used as proxies for loan portfolio quality. Through dynamic regression...

Persistent link: https://www.econbiz.de/10011516620

The value of discretionary accruals computed using both national and international standards

Dobre, Florin; Brad, Laura; Ciobanu, Radu - In: Journal of accounting & management information systems … 14 (2015) 1, pp. 153-169

The present research provide information about the value of discretionary accruals considering the fact that a switch from Romanian Accounting Standards to International Financial Reporting Standards was compulsory, from 2012, for the entities that have securities admitted on trading. The value...

Persistent link: https://www.econbiz.de/10011311136

An analysis of the international proposals for harmonization accounts statement and government finance statistics

Crişan, Andrei Răzvan; Fülöp, Melinda Timea - In: Journal of accounting & management information systems … 13 (2014) 4, pp. 800-819

Considering the modern market requirements and the government in the last decade that require two information systems: accounting and statistic. In accordance with these requirements, we believe it is very important to analyze the harmonizing of the two systems between Government Finance...

Persistent link: https://www.econbiz.de/10011311391

An analysis of the convergence level of tangible assets (PPE) according to Romanian national accounting regulation and IFRS for SMEs

Buculescu, Maria-Mădălina; Velicescu, Bogdan Nicolae - In: Journal of accounting & management information systems … 13 (2014) 4, pp. 774-799

This paper aims a comparative analysis between IFRS for SMEs and Romanian national accounting regulations concerning … possible implementation of IFRS for SMEs especially because of the fiscal rules which usually influence accounting practices … and because professional accountants considerably agree PPE practices which are not common within IFRS for SMEs. …

Persistent link: https://www.econbiz.de/10011311392

Czech accounting academia and practice : historical roots and current issues

Jindrichovska, Irena; Kubickova, Dana - In: Journal of accounting & management information systems … 14 (2015) 2, pp. 328-361

The purpose of this article is to investigate the development of Czech accounting research and education and their links to current practice. The paper uses the autoethnography method and deals with some of the main issues arising in current university research management practices. To this aim...

Persistent link: https://www.econbiz.de/10011311720

Determinants of the extent of Asia-Pacific banks’ derivative activities

Au Yong, Hue Hwa; Faff, Robert W.; Chalmers, Keryn - In: Journal of accounting & management information systems … 13 (2014) 3, pp. 430-448

We present an analysis of the determinants of Asia-Pacific banks’ extent of derivative activities. Our findings suggest that the probability of financial distress and economies of scale arguments are important in this regard. Further analyses reveal that Asia-Pacific dealer banks tend to use...

Persistent link: https://www.econbiz.de/10010526436

The impact of IFRS adoption on audit fees : evidence from Jordan

Abu Risheh, Khaled E.; Al-Saeed, Mo'taz Amin - In: Journal of accounting & management information systems … 13 (2014) 3, pp. 520-536

This study aims to provide evidence of the impact of International Financial Reporting Standards (IFRS) adoption on … is the goodwill. The results indicate that the adoption of IFRS has significantly increased audit fees for Jordanian … listed industrial companies in the IFRS-compliant period. Also, we find that the significantly positive coefficients on …

Persistent link: https://www.econbiz.de/10010526626