Australian decision to adopt sector-neutral International Financial Reporting Standards (IFRS). It contends that the history of … private and public sector involvement in the accounting standard setting process to date, and recourse to regulatory theory …

While aggregate earnings should affect aggregate stock returns, standard portfolio theory predicts that the cross …

(IFRS) in Australia. This is a worthwhile objective given that IFRS introduced an impairment regime, and within this regime …

(IFRS). I compare the value and distribution of synergy gains for target firms from weak regulatory environments that have … cross-listed or adopted IFRS (i.e., "strategic firms") to (1) target firms in similar countries that have not done so (i …

according to IFRS. Therefore, differences between loan loss provisions and expected losses should only result from different … loan that is in favor of the basic idea of IFRS. Suggestions for changes in current accounting and capital requirement …

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data.Moreover, in the year of switching from German GAAP to US …

This thesis focuses on compliance with IFRS disclosure requirements in Malaysia. There are four objectives that this …-compliance with IFRS in Malaysia; (2) to determine whether corporate ownership structure, culture and corporate governance attributes … have a significant influence on the extent of compliance with IFRS disclosure requirements; (3) to identify the factors of …

die deutsche Rechnungslegung nach HGB von der nach IAS/IFRS bzw. US-GAAP abweicht und welche Ausmaße diese Abweichungen ….Nach der Einleitung werden in einem zweiten Kapitel die Rechnungslegungssysteme nach HGB, IAS/IFRS und US-GAAP einander … wissenschaftlichen Kontext. Das vierte Kapitel beginnt mit den Möglichkeiten der Implementierung von IAS/IFRS und US-GAAP in die deutsche …

The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP … IASB to converge U.S. GAAP with IFRS?  The paper will start by establishing that financial reporting, as it has evolved in …