basis (in particular efficient markets theory) that supports the conceptual framework of IASB. In today's crisis context …

standards issued by the IASB. The purpose of this paper is twofold. From a sample of nineteen European banking institutions, we …

Reporting Standards (IAS/IFRS), which are submitted to the first two fundamental concepts: performance and financial position … the current diversity of accounting systems and consequences of IFRS adoption might have to obtain understandable …, reliable, relevant and comparable accounting information. This follows if IFRS has positive or negative effects, if represents …

basis (in particular efficient markets theory) that supports the conceptual framework of IASB. In today's crisis context …

basis (agency theory and efficient markets theory) that supports the conceptual framework of IASB. In today’s crisis context …

' IFRS responses: proximity to existing political powers at the IASB; and own potential political power at the IASB. Based on …The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most … dynamics of countries' IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada …

by other nations in convergence with IFRS can teach valuable lessons to ensure that convergence as envisaged in India …

'approfondir et la confirmer, sur leur caractérisation du cadre conceptuel de l'IASC/IASB. En conclusion, par référence à Suchman … académique de défense et de restauration de la légitimité de l'IASC/IASB. …

This research investigates the comparability and convergence of the French standards and the IFRS in 2004 and 2005 …. First, this paper exposes different strategies about accounting standardisation in presence of the IASB's standards. Based … adoption of IAS/IFRS, we distinguished four strategies. Second, the investigation of comparability and convergence of two sets …