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Transition to IFRS in Germany and Italy: impact on companies' reporting performance
Cordazzo, Michela - In: International Journal of Accounting and Finance 4 (2014) 4, pp. 323-340
different accounting treatments under local GAAP and IFRS, which are mostly common to Germany and Italy. …Previous research has investigated the economic consequences of IFRS adoption, but there is little evidence on the … impact of IFRS adoption on companies' reporting performance by adopting a comparative approach. To this purpose, this study …
Persistent link: https://www.econbiz.de/10011095544
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United States; Publication of Financial Sector Assessment Program Documentation: Detailed Assessment of Implementation of the IOSCO Objectives and Principles of Securities Regulati...
International Monetary Fund (IMF); International … - 2010
This paper presents Detailed Assessment of the United States’s implementation of the International Organization of Securities Commissions’ Objectives and Principles of Securities Regulation. The general preconditions for effective securities regulation in the United States are...
Persistent link: https://www.econbiz.de/10011243733
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Enforcement and compliance of mandatory accounting standards in emerging economies: the case of Pakistan
Hossain, Monirul Alam; Nurunnabi, Mohammad - In: International Journal of Managerial and Financial Accounting 3 (2011) 2, pp. 200-218
The objective of this study is to analyse the status of accounting standard in Pakistan as an example of an emerging economy. This paper proposed to set up a separate Accounting Standards Board of Pakistan (ASBP), a private sector organisation that includes a wider participation in the adoption...
Persistent link: https://www.econbiz.de/10009352417
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EVALUATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS APPLICATION FOR NON FINANCIAL INSTITUTIONS: THE CASE OF ALBANIA.
BINAJ, AGIM; BINAJ, ILIR; LIMAJ, IRINI - In: Journal of Academic Research in Economics 4 (2012) 3 (December), pp. 317-332
This study is focused on the application of International Financial Reporting Standards (IFRS) for non financial … limited enforcement capabilities. This paper intends to present benefits and challenges from the IFRS adoption and evaluate … IFRS application for non financial institutions in Albania. The study was conducted as an exploratory research through 15 …
Persistent link: https://www.econbiz.de/10010607343
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Disclosure practices in Egypt: what are factors beyond the low level?
Ismail, Tariq H.; Shehata, Nermeen F. - In: International Journal of Economics and Accounting 3 (2012) 3/4, pp. 264-275
In Egypt, as one of the emerging markets, mandatory disclosure of financial information on annual reports has attracted the attention of many researchers. Results of prior studies analysing disclosure level concluded that mandatory financial disclosure in annual reports is low. The purpose of...
Persistent link: https://www.econbiz.de/10010669451
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IFRS and performance measurement
Ghodbane, Sana Ben - In: African Journal of Accounting, Auditing and Finance 2 (2013) 2, pp. 175-185
, we note the effect of IFRS on the evaluation of the performance of companies. For this purpose, we propose a comparative … repositories. This analysis is important to help the firms, which are preparing their transition to IFRS. …
Persistent link: https://www.econbiz.de/10010699274
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Rethinking revenue recognition – the case of construction contracts under International Financial Reporting Standards
Dobler, Michael - In: International Journal of Revenue Management 2 (2008) 1, pp. 1-22
Accounting scandals and deficiencies in standards have persuaded international accounting standard-setters to rethink revenue recognition. The proposals of the joint IASB/FASB-project Revenue Recognition feature an asset-liability approach relying on measurement at fair values or at allocated...
Persistent link: https://www.econbiz.de/10008539543
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Rethinking revenue recognition ? the case of construction contracts under International Financial Reporting Standards
Dobler, Michael - In: International Journal of Revenue Management 2 (2008) 1, pp. 1-22
Accounting scandals and deficiencies in standards have persuaded international accounting standard-setters to rethink revenue recognition. The proposals of the joint IASB/FASB-project Revenue Recognition feature an asset-liability approach relying on measurement at fair values or at allocated...
Persistent link: https://www.econbiz.de/10005751544
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Investigating the relationship between the elements of the IFRS conversion cost in the context of small island economies (Mauritius)
Boolaky, Pran Krishansing - In: International Journal of Managerial and Financial Accounting 2 (2010) 3, pp. 228-239
IFRS conversion cost by dividing it into three main elements, namely; training cost, IFRS software cost and outsourcing … training including new accounting software and some had recourse directly to external experts by outsourcing their IFRS tasks …. This study also confirms that though many of the preparers invested in a new software, yet training on IFRS contents and …
Persistent link: https://www.econbiz.de/10008755138
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An empirical investigation of Greek firms' compliance to IFRS disclosure requirements
Ballas, Apostolos A.; Tzovas, Christos - In: International Journal of Managerial and Financial Accounting 2 (2010) 1, pp. 40-62
This study investigates the compliance of Greek firms to IFRS disclosure requirements. Using a checklist based on the … compliance with IFRS requirements and ultimately on the quality of financial statements. …
Persistent link: https://www.econbiz.de/10008755154