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Problematical Interdependence between Accounting and Corporate Government in Nowadays Context
Jalba, Luminiþa Georgeta - In: Knowledge Horizons - Economics 5 (2013) Special 1, pp. 35-39
between the corporate governance issues and IFRS/IAS in the nowadays context which concerns the accounting from Romania. …This article, having as topic: ”Problematical interdependence between accounting and corporate governance in nowadays …
Persistent link: https://www.econbiz.de/10010734994
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Problematical Interdependence between Accounting and Corporate Government in Nowadays Context
Jalba, Luminiþa Georgeta - In: Knowledge Horizons - Economics 5 (2013) Special 1, pp. 35-39
between the corporate governance issues and IFRS/IAS in the nowadays context which concerns the accounting from Romania. …This article, having as topic: ”Problematical interdependence between accounting and corporate governance in nowadays …
Persistent link: https://www.econbiz.de/10011198589
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Corporate Financial Distress and Bankruptcy: A Survey
Senbet, Lemma W.; Wang, Tracy Yue - In: Foundations and Trends(R) in Finance 5 (2012) 4, pp. 243-335
This survey provides a synthetic and evaluative survey of issues in corporate financial distress and bankruptcy. This area has moved into a public domain as a result of the recent global financial crisis that witnessed failures of many venerable institutions that got rescued by the government....
Persistent link: https://www.econbiz.de/10010883376
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Corporate governance and earnings management: evidence from Iran
Mashayekhi, Bita - In: Afro-Asian Journal of Finance and Accounting 1 (2008) 2, pp. 180-198
This paper examines the relationship between board characteristics and earnings management in Iranian firms. The results show that when the CEO is the board chair and if the board size grows, the level of earnings management would increase. However, when there are more non-executive and...
Persistent link: https://www.econbiz.de/10005233203
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An investigation of the association between ownership structure and corporate performance: Empirical evidence from Tehran Stock Exchange (TSE)
Alipour, Mohammad - In: Management Research Review 36 (2013) 11, pp. 1137-1166
increasing companies' value and underline the importance of accelerating privatization in Iran. Practical implications – To … improve the performance and consequently the value of companies, the process of privatization in Iran must be accelerated and …
Persistent link: https://www.econbiz.de/10010746917
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Corporate governance and earnings management: evidence from Iran
Mashayekhi, Bita - In: Afro-Asian Journal of Finance and Accounting 1 (2008) 2, pp. 180-198
This paper examines the relationship between board characteristics and earnings management in Iranian firms. The results show that when the CEO is the board chair and if the board size grows, the level of earnings management would increase. However, when there are more non-executive and...
Persistent link: https://www.econbiz.de/10008563920
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The Adoption of International Financial Reporting Standards (IFRS) and Basel III Requirements: A Justification For the Role of Audits? (Jurisdictional Analyses)
Ojo, Professor Marianne - In: Journal of Social Sciences (COES&RJ-JSS) 3 (2014) 4, pp. 530-541
As well as consolidating on the existing literature on fair value accounting, by way of reference to jurisdictional … a re-think of the use of fair values as the primary basis for the implementation of IFRS, but also accentuates the links … there are any justifications or rationales for a jurisdiction's willingness and pace to adopt IFRS, Basel III requirements …
Persistent link: https://www.econbiz.de/10010941012
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The Adoption of International Financial Reporting Standards (IFRS) and Basel III Requirements: A Justification For the Role of Audits? (Jurisdictional Analyses)
Ojo, Professor Marianne - In: Journal of Social Sciences (COES&RJ-JSS) 3 (2014) 4, pp. 537-548
As well as consolidating on the existing literature on fair value accounting, by way of reference to jurisdictional … a re-think of the use of fair values as the primary basis for the implementation of IFRS, but also accentuates the links … there are any justifications or rationales for a jurisdiction's willingness and pace to adopt IFRS, Basel III requirements …
Persistent link: https://www.econbiz.de/10010951630
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The Effect of IFRS, Information Asymmetry and Corporate Governance on the Quality of Accounting Information
Hui-Sung, Kao; Wei, Tzu-Han - In: Asian Economic and Financial Review 4 (2014) 2, pp. 226-256
accounting information effectively. The findings provide other countries will use IFRS as a reference. First, we find that IFRS … information asymmetry degrades the quality of accounting information. Nevertheless, IFRS can improve the information asymmetry but … directors-supervisor ownership would affect the quality of accounting information. IFRS would restrain negative effect of state …
Persistent link: https://www.econbiz.de/10010726855
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IFRS and the Need for Non-Financial Information
Boyer, Tristan; Chane-Alune, Elena - Luxembourg School of Finance, Faculté de droit, … - 2008
We aim at giving a general view of the context in which appears the latest accounting evolutions, linked with the … actual financialization of the financial market. Isn’t there a risk that the new IFRS standards and their concern about … transparency and comparability impoverish the information by giving to accounting, with the application of the right value, the …
Persistent link: https://www.econbiz.de/10005404522