to the IAS / IFRS, which are using fair value for the recognition of financial instruments and internally generated …

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 …

The accession of Romania to EU – in 2007 - confirmed the mandatory application IFRS in the consolidated financial … statements of Romanian listed companies. From 2012, the application of IFRS is extended to the separate financial statements of … the listed companies. Applying the Gray index of comparability, we attempt to measure the impact of the transition to IFRS …

to IFRS in their individual accounts (starting with 2012). Following particularly Kvaal and Nobes (2010), we propose the … the extent that they are compliant with IFRS. The data collected for about 80 firms allow us to conclude that this general …

Reporting Standards (IFRS) from 2012. As at international level the adoption of the new regulation created mixed effects, we … Romanian listed entities after the adoption of the IFRS in the individual financial statements. As a consequence, there is more …

Standards (IFRS), the degree of indebtedness or the entities’ field of activity. Quantitative analysis performed through … generated a number of particular results. In the case of normally indebted companies that apply the IFRS, a timely recognition …

statements in compliance with the International Financial Reporting Standards (IFRS) since 2005. Having cross … relevance. Evaluation of financial performance in terms of value relevance of IFRS is not only vital for existing investors or … conducted as the pre-IFRS period, 2005-2008 is a post-IFRS period to display the change in value relevance in the same number of …