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IFRS Adoption in Canada: An Empirical Analysis of the Impact on Financial Statements
Blanchette, Michel; Racicot, François-Éric; Sedzro, Komlan - Certified General Accountants Association of Canada - CGA - 2013
International Financial Reporting Standards (IFRS) has become the new dominant set of accounting standards; however the … be impaired. The objective of this study is to impart evidence of the impact of IFRS adoption in Canada on financial … financial ratios computed under IFRS and pre-changeover Canadian GAAP (CGAAP) for the same period using a sample of 150 Canadian …
Persistent link: https://www.econbiz.de/10010699681
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Analysis of Financial Structure of the Serbian Banking Sector: Impact of the Financial Crisis
Popovčić-Avrić, Snezana; Mizdraković, Vule; … - In: Journal of Central Banking Theory and Practice 2 (2013) 1, pp. 81-92
In this paper, we will analyse financial structure of the banking sector in the Republic of Serbia and based on it conclude whether the financial crisis had an effect on it. The financial sector and banks especially got affected by the recent financial crisis. There are a considerable number of...
Persistent link: https://www.econbiz.de/10010687469
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Analisis financiero y control (slides)
Velez-Pareja, Ignacio - MASTER CONSULTORES - 2009
Estas son slides de notas de clase (en .pdf) del tema Analisis Financiero y control que se encuentra ya en SSRN. En estos slides se explica detalladamente los diferentes ratios financieros usados frecuentemete en administracion financiera. Introducimos algunos ejemplos y los slides sirven para...
Persistent link: https://www.econbiz.de/10010763020
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Financial ratio analysis
Pareja, Ignacio Velez - MASTER CONSULTORES - 2010
This is a course material (slides in pdf format) for the chapter Financial Analysis and Control Financial Ratio Analysis already in SSRN. In these slides I present a detailed explanation of different financial ratios commonly used in financial management. We introduce some examples in the slides...
Persistent link: https://www.econbiz.de/10010763039
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An expert system for financial ratio analysis
Moynihan, Gary P.; Jain, Vineet; McLeod, Robert W.; … - In: International Journal of Financial Services Management 1 (2006) 2/3, pp. 141-154
Financial analysis interprets a company's past and present financial health and predicts its future condition. Although company financial statements contain a wealth of information to support this analysis, their interpretation may be complicated. Experts in this field are limited. This research...
Persistent link: https://www.econbiz.de/10010816455
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Analysis of Financial Structure of the Serbian Banking Sector: Impact of the Financial Crisis
Popovčić-Avrić, Snezana; Mizdraković, Vule; … - In: Journal of Central Banking Theory and Practice 2 (2013) 2, pp. 81-92
In this paper, we will analyse financial structure of the banking sector in the Republic of Serbia and based on it conclude whether the financial crisis had an effect on it. The financial sector and banks especially got affected by the recent financial crisis. There are a considerable number of...
Persistent link: https://www.econbiz.de/10010718706
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Training a Neural Logic Network to predict financial returns: a case study
Du, Jie; Rada, Roy - In: International Journal of Electronic Finance 4 (2010) 1, pp. 19-38
Companies in the S&P 500 produce quarterly financial statements that are closely studied by investors who forecast the stock market performance of those companies. This paper describes a Neural Logic Network (NLN) for predicting stock market returns based on financial ratios from financial...
Persistent link: https://www.econbiz.de/10008592706
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Training a Neural Logic Network to predict financial returns: a case study
Du, Jie; Rada, Roy - In: International Journal of Electronic Finance 4 (2010) 1, pp. 19-38
Companies in the S&P 500 produce quarterly financial statements that are closely studied by investors who forecast the stock market performance of those companies. This paper describes a Neural Logic Network (NLN) for predicting stock market returns based on financial ratios from financial...
Persistent link: https://www.econbiz.de/10008539368
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Financial Ratios as Performance Measure: A Comparison of IFRS and Nigerian GAAP
Abdul-Baki, Zayyad; Uthman, Ahmad Bukola; Sanni, Mubaraq - In: Journal of Accounting and Management Information Systems 13 (2014) 1, pp. 82-97
This study examines the effect of IFRS adoption on the performance evaluation of a case firm using some financial … were computed from IFRS based financial statements and Nigerian GAAP based financial statements. A One-Sample Kolmogorov …. It was concluded that the disclosure of IFRS compliant set of financial statements was not attributable to higher …
Persistent link: https://www.econbiz.de/10010839690
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Transition to IFRS in Germany and Italy: impact on companies' reporting performance
Cordazzo, Michela - In: International Journal of Accounting and Finance 4 (2014) 4, pp. 323-340
Previous research has investigated the economic consequences of IFRS adoption, but there is little evidence on the … impact of IFRS adoption on companies' reporting performance by adopting a comparative approach. To this purpose, this study … investigates the impact on reporting performance of IFRS transition for a sample of German and Italian companies listed on domestic …
Persistent link: https://www.econbiz.de/10011095544