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Economic Consequences of Global Accounting Convergence: An Experimental Study
Taguchi, Satoshi; Ueeda, Masayuki; Miwa, Kazunori; … - In: The Japanese Accounting Review 3 (2013) December, pp. 103-120
This paper examines whether the movement toward convergence of the International Financial Reporting Standards (IFRS … coordination of accounting standards. The results confirm the termination of a movement toward the convergence of IFRS. Namely, our … experiments indicate that global accounting convergence toward IFRS may not be successful. This is because some “egoist” countries …
Persistent link: https://www.econbiz.de/10010970513
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A Neo-institutionalist Model of the Diffusion of IFRS Accounting Standards
Dufour, Dominique; Teller, Pierre; Luu, Philippe - In: Computational Economics 44 (2014) 1, pp. 27-44
international financial reporting standards (IFRS). This model fits within the neo-institutional conceptual framework; more …/Powell representation and to simulate the diffusion processes of the IFRS. To this end, we implement a multi-agent simulation. The various … simulation scenarios are then compared to the observed diffusion of the IFRS. Copyright Springer Science+Business Media New York …
Persistent link: https://www.econbiz.de/10010989261
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SYSTEMES COMPTABLES DANS LE CONTEXTE DE LA MONDIALISATION
Hutanu, Loredana Oana - In: CES Working Papers 5(3) (2013) September, pp. 388-397
La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une source continue de controverse. L'évolution de...
Persistent link: https://www.econbiz.de/10010859871
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Normalisation comptable internationale : le retour du politique ?
Burlaud, Alain; Colasse, Bernard - Université Paris-Dauphine (Paris IX) - 2010
Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial legitimacies challenged by the current financial crisis. This article highlights the limits of the due process, that is, however transparent; this process does not permit an effective...
Persistent link: https://www.econbiz.de/10010861501
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DERIVATIVE USE BY ROMANIAN BANKS AFTER THE EU ADHESION: A FINANCIAL REPORTING PERSPECTIVE
Huian, Maria Carmen; Apostol, Ciprian - In: CES Working Papers 6(2) (2014) July, pp. 74-84
exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards … IFRS rules but provide little additional information beyond the minimum requirements which enables ambiguities and …
Persistent link: https://www.econbiz.de/10010903890
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Financial Reporting Practices in the European Banking Sector: Financial Instruments and Fair value
Thuelin, Elisabeth; Escaffre, Lionel - Université Paris-Dauphine (Paris IX) - 2004
From January 1, 2005, the accounting standards applicable to publicly traded European banking institutions will be the standards issued by the IASB. The purpose of this paper is twofold. From a sample of nineteen European banking institutions, we first study the characteristics of this fair...
Persistent link: https://www.econbiz.de/10010905039
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Analyse de l’impact des normes IFRS sur le traitement comptable des cessions de créances : Une étude de cas auprès d’une société d’affacturage
Ramond, Olivier; Escaffre, Lionel - Université Paris-Dauphine (Paris IX) - 2007
Persistent link: https://www.econbiz.de/10010905075
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THE DEVELOPMENT OF INTEGRATED ACCOUNTING IN SMALL AND MEDIUM-SIZED COMPANIES IN THE AGRI- AND FOODSECTOR OF THE RUSSIAN FEDERATION
Yuriy, Burykin; Guzaliya, Klychova; Bremmers, Harry J. - In: APSTRACT: Applied Studies in Agribusiness and Commerce 06 (2012)
This paper focuses on the regulation of financial accounting in SMEs in the agri- and food sector in Russia. The paper presents the factors which influence the accounting system and the quality of the information it provides. The information and reports that are prepared according to...
Persistent link: https://www.econbiz.de/10010918137
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Determinants of voluntary IFRS adoption in an emerging market: Evidence from Turkey
Senyigi, Yigit Bora - In: Journal of Accounting and Management Information Systems 13 (2014) 3, pp. 449-465
The European Commission has required the adoption of IFRS in order to harmonize financial reporting standards for … European listed companies as of 1 January 2005. Adoption of IFRS by European Union has made IFRS the most widely accepted … reporting standards in compliance with IFRS voluntarily in 2003 and mandatorily in 2005. This study aims to examine empirically …
Persistent link: https://www.econbiz.de/10010933694
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The Impact of IFRS Adoption on Audit Fees: Evidence from Jordan
Risheh, Khaled E. Abu; Mo'taz Amin Al-Saeed - In: Journal of Accounting and Management Information Systems 13 (2014) 3, pp. 520-536
This study aims to provide evidence of the impact of International Financial Reporting Standards (IFRS) adoption on … is the goodwill. The results indicate that the adoption of IFRS has significantly increased audit fees for Jordanian … listed industrial companies in the IFRS-compliant period. Also, we find that the significantly positive coefficients on …
Persistent link: https://www.econbiz.de/10010933698