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The development of accounting regulation in Iraq and the IFRS adoption decision : an institutional perspective
Hassan, Enas A.; Rankin, Michaela; Lu, Wei - In: The international journal of accounting : TIJA 49 (2014) 3, pp. 371-390
Persistent link: https://www.econbiz.de/10010431302
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International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption
Günther, Nina; Gegenfurtner, Bernhard; Kaserer, Christoph - 2009
We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms … influenced the decision to voluntarily adopt IFRS. However, regardless of the decision to voluntarily adopt IFRS, we find that … conditional conservatism increased under IFRS for both groups of adopters, while evidence does not suggest an increase in value …
Persistent link: https://www.econbiz.de/10010305717
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The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing
Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009
mechanisms affect the anomaly. For the German experiment on voluntary adoption of IFRS our results confirm previous findings that …
Persistent link: https://www.econbiz.de/10003850495
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From Low-Quality Reporting to Financial Crises : Politics of Disclosure Regulation Along the Economic Cycle
Bertomeu, Jeremy - 2011
This paper examines how financial reporting regulations affect, and respond to, macroeconomic cycles by exploring a positive framework in which regulators subject to political pressures respond to cyclical demands by borrowers and lenders. We establish that, as economic conditions initially...
Persistent link: https://www.econbiz.de/10013132924
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The Usefulness of Corporate Financial Reports : Evidence from the United Arab Emirates
Alzarouni, Abdulkareem - 2012
The purpose of this paper is to examine the usefulness of financial reports to users in the United Arab Emirates (UAE). It is an attempt to find out whether current practices satisfy users' needs of information and the extent to which these needs have been satisfied by the current disclosure...
Persistent link: https://www.econbiz.de/10013113796
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Mandatory IFRS Adoption and Financial Statement Comparability
Brochet, Francois - 2012
This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital … market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS … to the firm (i.e., core information quality). If IFRS adoption improves financial statement comparability, we predict …
Persistent link: https://www.econbiz.de/10013114855
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The Relevance and the Dynamics of Goodwill Values Under IAS/IFRS : Empirical Evidences from the 2005-2009 Consolidated Financial Statements of the Major Companies Listed in Italy
Pieri, Valerio - 2012
treatment for goodwill as provided for by IAS/IFRS accounting standards. For this purpose, it focuses on the relevance of … statements of the 70 largest Italian listed companies for the five years 2005-2009 showed that the IAS/IFRS accounting treatment … actual effects on companies' accounts, the IAS/IFRS goodwill accounting treatment appears to be at least as equally …
Persistent link: https://www.econbiz.de/10013115568
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From SAS to IFRS - Emerging Issues and Implications for Nigeria
Chukwunedu, Okaro Sunday - 2011
Reporting Standards (IFRS) as from 2012.Certain emerging issues have made this important. They include researches on the effects … of IFRS from the perspective of early adopters, the timeline set for adoption of IFRS by Nigeria, the current state of …
Persistent link: https://www.econbiz.de/10013118727
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The Recognition and Measurement of Liabilities in IFRS
Barker, Richard - 2011
performance. Viewed from this perspective, the recognition and measurement of liabilities in IFRS is inadequately theorised: there … theory, which has come to play an increasingly important role in IFRS, but to an extent that we argue takes it beyond the … boundaries of practical applicability. In contrast, yet for related reasons, a theory of conservatism has been downplayed in IFRS …
Persistent link: https://www.econbiz.de/10013118919
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The Unwanted Effects of International Financial Reporting Standards (IFRS) Adoption on International Trade and Investments in Developing Countries
2011
more than 120 countries to require or permit the use of International Financial Reporting Standards (IFRS) in their … Securities Exchange Commissions (IOSCO) ratified International Financial Reporting Standards (IFRS) in 2002, FDI inflows started … IFRS in 2005, FDI inflows has doubled and reached its peak in 2007 at more than $2 trillion. The global trade also …
Persistent link: https://www.econbiz.de/10013122132