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Financial distress and going concern disclosure: the case of Italian listed companies
Campra, Maura; Finessi, Elena; Passarani, Diana Anna - In: International Journal of Revenue Management 5 (2011) 4, pp. 308-324
‘Going concern’ refers to a company’s ability to continue functioning as a business entity. This principle, provided by accounting standards, is the basis of valuation principles applied to individual items of the financial statement and is particularly at stake in times of...
Persistent link: https://www.econbiz.de/10011130172
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Enforcement and compliance of mandatory accounting standards in emerging economies: the case of Pakistan
Hossain, Monirul Alam; Nurunnabi, Mohammad - In: International Journal of Managerial and Financial Accounting 3 (2011) 2, pp. 200-218
The objective of this study is to analyse the status of accounting standard in Pakistan as an example of an emerging economy. This paper proposed to set up a separate Accounting Standards Board of Pakistan (ASBP), a private sector organisation that includes a wider participation in the adoption...
Persistent link: https://www.econbiz.de/10009352417
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The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France
Bessieux-Ollier, Corinne; Chavent, Marie; Kuentz, Vanessa; … - In: International Journal of Accounting, Auditing and … 8 (2012) 1, pp. 91-113
This paper examines the effects of mandatory adoption of IFRS on intangibles in the French environment where firms were … Nobes (2006), arguing that pre-IFRS accounting treatments could survive under IFRS, is thus confirmed. …
Persistent link: https://www.econbiz.de/10010670415
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Disclosure of risk information in the European banking sector
Klepczarek, Emilia - Instytut Badañ Gospodarczych (IBG) - 2015
The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...
Persistent link: https://www.econbiz.de/10011271769
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Résultat et performance financière en normes IFRS : quel est le contenu informatif du comprehensive income ?.
Ramond, Olivier; Casta, Jean-François; Batsch, Laurent - Université Paris-Dauphine - 2007
'information édictés par l'IASB. À partir d'un échantillon d'entreprises françaises et britanniques cotées, observées sur la période pré-IFRS … (1992-2004) et post-IFRS (2005), nous examinons la value-relevance et l'utilité informationnelle de trois mesures de … informational criteria. Using a dataset made of French and UK listed companies over the pre-(1993-2004) and post-(2005) IFRS …
Persistent link: https://www.econbiz.de/10008532513
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The Stady of Corporate Governance in Romania
Sergiu, Sarchizian - In: Ovidius University Annals, Economic Sciences Series XI (2011) 2, pp. 1156-1159
Before 1990, Romania has a large number of public enterprises. After this year, the privatization of this enterprises was inevitable.
Persistent link: https://www.econbiz.de/10010632004
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Empirical results of the accounting policies chosen by South African listed companies
Rossouw, J. - In: Meditari Accountancy Research 18 (2010) September, pp. 38-56
Although the intention of the International Accounting Standards Board (IASB) is not to permit choices in the accounting treatment of similar transactions and events, International Financial Reporting Standards (IFRSs) still contain various choices of accounting treatment. Different accounting...
Persistent link: https://www.econbiz.de/10009319804
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Stocks selection in capital markets crisis: multi-criteria approach
Belak, Vinko; Barac, Zeljana Aljinovic; Vuko, Tina - In: International Journal of Economics and Business Research 3 (2011) 1, pp. 60-71
The aim of our research was to construct a multi-criteria model for rational investors at bear capital markets. This model should help individual investors in decision-making processes to select optimal stocks portfolios. Applying multi-criteria decision aid methods, three features of stocks...
Persistent link: https://www.econbiz.de/10009352461
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Impact of IFRS: evidence from Spanish listed companies
González, Mariano; Nave, Juan M.; Toscano, David - In: International Journal of Accounting and Information … 22 (2014), pp. 157-172
Purpose – In this paper, the authors aim to analyze the impact of International Financial Reporting Standards' (IFRS … measure the impact of the IFRS adoption. …
Persistent link: https://www.econbiz.de/10010814578
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IMPACT OF IFRS ADOPTION ON ROMANIAN COMPANIES
POPA, Adriana Florina; PONORICA, Andreea Gabriela; … - In: CrossCultural Management Journal (2013) 29, pp. 292-301
capital accessing for European companies. There are numerous opinions according to which the IFRS adoption could be an element … the financial information. Our objective is to analyze the opportunity of implementing the IAS/IFRS referential by the …
Persistent link: https://www.econbiz.de/10010700674