that introducing true and fair view accounting, like IFRS, that relies on difficult-to-verify information, may not be …

intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS … standards (IFRS/US-GAAP) in comparison to national GAAP, there is no difference or superior accounting standard identifiable …

Beeinflussbarkeit durch Bilanzpolitik zugesprochen und somit eine besondere Eignung als Maß des Unternehmenserfolgs. Im Rahmen dieser …

Bilanzpolitik ist die zielgerichtete Gestaltung des Jahresabschlusses. Damit versucht die Geschäftsleitung das Bild der … internationalen Rechnungslegungsstandards IFRS und US GAAP zur Verfügung stehen. Daneben zeigt sie, wie der Bilanzleser solche …

of international financial and reporting standards (IFRS) and the firm's opacity. Design/methodology/approach: This study … uses the meta-analysis methodology from Hunter et al. (1982) to find if the mere IFRS adoption reduces firm's opacity and a …. Findings: Contrary to previous studies, this study finds a low, negative and nonsignificant correlation between IFRS adoption …

management proxied by discretionary accruals. The study used 1,957 firm-year observations listed in Bursa Malaysia for the period …

abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS … reclassifying banks do not fully comply with the accompanying IFRS 7 requirements. These banks experience a significant increase in …