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COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN A DEVELOPING COUNTRY: THE CASE OF MALAYSIA
Abdullah, Mazni - 2011
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 …
Persistent link: https://www.econbiz.de/10009466008
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Accounting for acquired goodwill in Australian business combinations: is there value to choose?
James, Kieran E. - 2005
This research explores the empirical association between takeover bid premium and acquired goodwill, and tests whether the empirical association changes after the passage of approved accounting standard AASB1013: Accounting for Goodwill. AASB1013 mandates capitalization and amortization of...
Persistent link: https://www.econbiz.de/10009434901
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The Incentives of Australian Public Companies Lobbying Against Proposed Superannuation Accounting Standards
Ang, Nicole; Gallery, Natalie; Sidhu, Baljit K. - 2000
The release of AASB 1028 Accounting for Employee Entitlements followed a period of intense lobbying and debate, resulting in a standard that contained significantly less stringent requirements than those proposed in the preceding exposure draft. This paper examines the incentives for public...
Persistent link: https://www.econbiz.de/10009437552
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Rules versus principles-based pension accounting standards: An analysis of comparability
Gordon, Isabel; Gallery, Natalie - 2008
, 1990). Current pension accounting standards in the USA, Australia and the international pension accounting standard are …
Persistent link: https://www.econbiz.de/10009437855
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Are Accounting Standards Diversifiable? Evidence of the Aggregate Valuation Effects of Standards
Jorgensen, Bjorn N.; Li, Jing; Sadka, Gil - 2009
Prior research documents that individual stock returns respond to earnings differently under new accounting standards, regulations, or changes in enforcement. This paper examines whether this result extends to the aggregate stock market. We take a macro perspective and study the properties of...
Persistent link: https://www.econbiz.de/10009441198
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Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards
Liang, Pierre Jinghong - 2003
In this paper, we model earnings management as a consequence of the interaction among self-interested economic agents -- namely, the managers, the shareholders, and the regulators. In our model, a manager controls a stochastic production technology and makes periodic accounting reports about his...
Persistent link: https://www.econbiz.de/10009441204
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Emergent frameworks in global finance: accounting standards and German supplementary pensions
Clark, Gordon L.; Mansfield, Daniel; Tickell, Adam - 2001
Adoption of international and U.S. financial accounting standards by leading German corporations presages a new era in European capital markets, with important implications for the design and management of German supplementary pensions. In this paper, we first introduce financial accounting...
Persistent link: https://www.econbiz.de/10009441391
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Accounting-based earnings management and real activities manipulation
Yu, Wei - 2008
In the first essay, I examine the association between auditor industry specialization and earnings management choices. Prior research suggests that industry specialist auditors constrain accounting-based earnings management. But such actions may cause client companies to seek alternative means...
Persistent link: https://www.econbiz.de/10009475890
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Early adoption of accounting standards in the banking industry
Wang, I-Ling - 2011
I investigate whether U.S. bank holding companies choose early adoption of accounting standards to better access external financing. Both economic intuition and theories suggest that banks are motivated to take measures such as information disclosure to better access capital markets. Examining...
Persistent link: https://www.econbiz.de/10009477780
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Accounting for Stock Options: The Debate Continues
Cudd, Amy E.; Smalt, Steven W. - 2005
The accounting treatment of stock options issued to employees, not just those options issued to top executives, is one of many issues in the accounting profession being challenged and changed today. The debate regarding how to account for stock options has many nuances. For example, if stock...
Persistent link: https://www.econbiz.de/10009459024